DGI electronic invoicing: preparing your invoicing software

Where electronic invoicing stands in Morocco: what has been announced, and what has not

The electronic invoicing reform has been announced by the DGI, but many of its arrangements have not yet been published. What is established: an electronic invoicing platform has been developed for the DGI by the company xHub; the structured standards cited are UBL 2.1 and UN/CEFACT CII; the principle of prior validation of invoices by the platform (known as "clearance") has been announced; and the rollout is to take place in stages, starting in 2026 with B2G transactions by large companies.

What has not: the platform's public name, its technical specification, the Moroccan profile of the formats (required fields, signature), the practical arrangements for validation, and the precise timetable, which is to be set by decree. On penalties, announcements mention tax penalties, the disallowance of expense deductions for non-compliant invoices and prosecution in cases of serious fraud, without any amount being published. Beware of a common confusion: SIMPL is the DGI's online services portal, and SIMPL-TVA is used to file and pay VAT; it is not the electronic invoicing platform. Any software that today claims to be "connected" or "compliant" with that platform is therefore asserting something no public specification allows anyone to verify.

• Announced: a DGI electronic invoicing platform, developed by xHub, and a principle of prior validation of invoices.
• Cited: the UBL 2.1 and UN/CEFACT CII structured standards; the Moroccan profile has not been published.
• Announced timetable: 2026 for B2G transactions by large companies, 2027-2028 for SMEs and mid-sized companies, after 2028 for very small businesses; precise dates expected by decree.
• SIMPL-TVA is used to file and pay VAT: it is not the electronic invoicing platform.

What invoicing software must already guarantee today

Even before electronic invoicing, an invoice issued in Morocco must comply with the tax rules in force. Serious invoicing software must therefore already guarantee the mandatory details required by tax regulations: identification of the parties, including their ICE (Common Enterprise Identifier), date, invoice number, description, quantities, unit prices, pre-tax amounts, VAT by rate and the total including tax. On invoices between businesses, the ICE is now indispensable.

Numbering must be continuous, with no gaps or duplicates, and an issued invoice must not be silently editable: it is corrected with a credit note. Finally, invoice data must be structured within the software itself — customer, lines, VAT rates, identifiers — rather than rebuilt from a word processor or spreadsheet. It is this foundation, not a promise of connection, that determines whether a tool will be able to produce a usable electronic invoice tomorrow.

• Mandatory details on every invoice, including the parties' ICE for sales between businesses.
• Continuous, chronological numbering with no gaps or duplicates.
• VAT broken down by rate, with the corresponding pre-tax bases.
• Corrections made by credit note rather than by editing an invoice already issued.
• Invoicing data structured in a database, not re-keyed into a document.

What electronic invoicing will require once the specification is published

Electronic invoicing changes the nature of an invoice: it becomes a structured, machine-readable file rather than a visual document. The standards cited are UBL 2.1 (Universal Business Language) and UN/CEFACT CII (Cross Industry Invoice), two international XML standards. Software that can already export an invoice in one of these formats has a head start, but a clear view is needed: until the Moroccan profile is published, nobody knows exactly which fields, codes or signature will be required.

The software will then have to be connected to the DGI's electronic invoicing platform. The principle of prior validation of invoices has been announced, but its technical arrangements — transmission method, responses from the platform, handling of rejections — have not been published. No publisher can therefore have developed a final connection to date. What a publisher can demonstrate is an architecture suited to it: data that is already structured, a standard export, and a history for each invoice to which exchanges with the platform can later be attached.

• Structured formats: UBL 2.1 or UN/CEFACT CII, the two standards cited.
• Moroccan profile (required fields, signature): not published to date.
• Connection to the DGI platform: to be developed once the specification is published.
• A reliable history for each invoice will make it easier to integrate future exchanges.

The questions to ask an invoicing software publisher

As the reform approaches, be wary of promises that are too precise. A publisher announcing compliance already achieved, a connection to the DGI platform that is already operational or a guaranteed go-live date is claiming more than the published texts allow. The right questions focus on what can be verified: what does the software do today, and how does the publisher plan to follow the publication of the specification?

For companies choosing a new tool, other criteria matter just as much: knowledge of the Moroccan tax context, integration with accounting, stock and commercial management (Business management software in Morocco: the complete guide for SMEs), support terms, and the deployment model. SaaS software has a practical advantage here: when a change is developed, the publisher deploys it for all its customers, with no action from your IT team. To compare solutions more broadly, see our guide to invoicing software in Morocco (Invoicing software in Morocco).

• Does the software check mandatory details and the ICE before an invoice is issued?
• Can it export an invoice today in a standard structured format (UBL 2.1 or CII)?
• What is the publisher's roadmap once the DGI specification is published?
• Are regulatory changes included in the subscription or billed separately?
• Can you see a demonstration on your own invoicing cases, credit notes included?

Crystal ERP: what it does today, and what is coming

Crystal ERP (erp.crystalit.ma) is the SaaS ERP developed and maintained by CRYSTAL IT, a publisher based in Rabat with more than 20 years of experience in management software for Moroccan companies. Invoicing is integrated with commercial management, purchasing, stock and accounting: an invoice is produced from the data of the quote, order or delivery, with no re-entry. Its modules are presented on the product page (Crystal ERP, the Moroccan sales management and ERP software).

In practice, Crystal ERP checks an invoice's readiness before it is issued — presence of the ICE, mandatory details, data structure — and exports the invoice in standard UBL 2.1 format. Transmission to the DGI's electronic invoicing platform will be added once its specification is published; in SaaS mode, that change will then be deployed for all customers. To follow the reform's progress, see our article on the UBL format (UBL 2.1 format for electronic invoicing in Morocco: complete guide) and our guide to preparing an SME for electronic invoicing (Preparing for mandatory e-invoicing).