Clearance Simpl-TVA: how DGI pre-validation works in Morocco

The clearance model: DGI validation before any invoice is issued

The term 'clearance' refers to a Continuous Transaction Control (CTC) model in which every invoice is submitted to the tax authority in real time, before it is transmitted to the customer. This is the model adopted by the Direction Générale des Impôts for electronic invoicing in Morocco, grounded in Article 145 of the CGI and implemented under the 2026 Finance Act.

In practice, this means that an invoice you create in your software is not yet a legal invoice. It only acquires legal value after being submitted to the national Simpl-TVA platform and validated by the DGI. Until that step is completed, the invoice cannot be enforced against the customer, does not allow the buyer to deduct VAT, and cannot be recorded as such in the accounts. This is a radical break with previous practices, where issuance and archiving were solely the company's responsibility.

• Clearance = continuous monitoring: every invoice is validated by the DGI before it is legally valid.
• Simpl-TVA is the national platform through which every invoice passes for validation.
• Legal basis: Article 145 of the CGI, deployed under the 2026 Finance Act.
• Without Simpl-TVA validation, an invoice has no legal value and VAT cannot be deducted.
• A simple PDF, even electronically signed, is not a compliant electronic invoice under this model.

How Simpl-TVA processes an invoice: the step-by-step flow

Simpl-TVA is the national platform set up by the DGI to operate the clearance process. It underwent a pilot phase from late 2025 onwards. Its role is to receive invoices from liable companies, check them automatically, validate or reject them with a detailed reason, and return the validated document to the issuer with a unique DGI-assigned identifier.

The clearance process via Simpl-TVA follows a logical sequence that your software must be able to execute without manual intervention: the invoice is generated in your system in structured XML format (UBL 2.1 or UN/CEFACT CII); this file is transmitted to Simpl-TVA via a secure connection; the platform instantly verifies format compliance, the presence of all mandatory fields (ICE and IF of the issuer, ICE of the recipient, VAT breakdown, invoice lines), and the consistency of the declared data; if validated, Simpl-TVA returns an acknowledgement with the DGI validation identifier; if rejected, it returns an error message with the precise reason. Only once validation is obtained can the invoice be transmitted to the customer.

• XML generation: your software produces a UBL 2.1 or UN/CEFACT CII file from your billing data.
• Secure transmission: the file is sent to Simpl-TVA via the DGI API.
• Automatic verification: format, ICE/IF fields, VAT breakdown, data consistency.
• Validation: Simpl-TVA returns a unique DGI validation identifier.
• Rejection with reason: if an anomaly is found, the reason is returned immediately for correction.
• Customer transmission: the validated invoice can then be sent to the recipient.

What the clearance model changes for your business

For most companies, clearance implies a profound operational change. It is no longer possible to issue invoices outside the system, to regularise them retrospectively, or to operate with tools that are not connected to the DGI. Every B2B transaction (between companies) and B2G transaction (to the public sector) must pass through Simpl-TVA before it has legal existence. This means, in practice, that your invoicing process can no longer be disconnected.

The implications are multiple: your invoicing software must be permanently connected to Simpl-TVA and capable of processing responses (validations and rejections) in real time; your teams must understand that DGI validation is part of the normal issuance workflow, not an exceptional extra step; your customers — especially buyers who deduct VAT — can only account for invoices actually validated by the DGI. Any invoice issued without clearance exposes the issuer to a 500 DH fine per non-compliant document, capped at 50,000 DH per year, and, from 2027 onwards, to the loss of the right to deduct VAT.

• Mandatory connected flow: every B2B and B2G invoice must go through Simpl-TVA before it is valid.
• No retrospective regularisation: validation is a prerequisite, not a deferred check.
• Fine of 500 DH per non-compliant invoice, capped at 50,000 DH per year.
• Loss of VAT deduction rights for the buyer on non-compliant invoices, from 2027.
• Your software must handle Simpl-TVA rejections and allow immediate correction.

Scope and timetable: are you affected and when?

The reform applies first to B2B transactions (between companies subject to corporate income tax) and B2G transactions (to the public sector). B2C — sales to individuals — will be covered in a later phase, the details of which will be defined by the DGI. For companies already in scope, clearance is not optional: it is a legal obligation as of the date set according to their turnover.

The progressive timetable adopted by the DGI (indicative — verify with the DGI) is as follows: large companies subject to corporate income tax with turnover exceeding 200 million dirhams, together with public sector suppliers, have been subject since 1 January 2026; mid-sized companies with turnover between 10 and 200 million dirhams since 1 July 2026; SMEs and very small companies with turnover below 10 million dirhams, and self-employed individuals with turnover exceeding 500,000 dirhams, will be subject from 1 January 2027. For a detailed analysis by threshold and company type, see our dedicated guide (/blog/calendrier-facturation-electronique-maroc-dgi). Always verify your situation on the official DGI portal.

• B2B and B2G first: inter-business and public sector flows are the first in scope.
• 1 January 2026: large companies subject to CIT (turnover > 200 M DH) + public sector suppliers.
• 1 July 2026: mid-sized companies (turnover between 10 and 200 M DH).
• 1 January 2027: SMEs/VSEs (turnover < 10 M DH) and self-employed (turnover > 500,000 DH).
• B2C: later phase, modalities to be defined by the DGI — check the DGI portal for updates.

Crystal ERP: Simpl-TVA clearance integrated end to end

For clearance not to become an operational bottleneck, you need software designed to handle it natively — not a tool hastily modified by adding a 'send to DGI' button. Crystal ERP (erp.crystalit.ma), the SaaS ERP developed and maintained by CRYSTAL IT — a publisher based in Rabat with more than 20 years' experience in management software for Moroccan companies — is designed to meet this requirement from end to end.

Crystal ERP natively generates UBL 2.1 format files, automatically submits them to Simpl-TVA at the point of issuance, receives and displays the DGI validation status in real time, and archives the signed files returned by the platform. Rejections are identified immediately with their reasons, allowing quick correction without leaving the software. The entire chain — quotes, purchase orders, delivery notes, invoices, accounting entries — remains in a single coherent flow. As a SaaS solution, Crystal ERP integrates DGI regulatory updates automatically, with no action required on your part: you stay compliant with every update. To compare market offerings and choose a DGI-compliant software, see our dedicated guide (/blog/logiciel-facturation-conforme-dgi-maroc).