E-invoicing in Morocco: what you need to know.
In Morocco, e-invoicing rests on article 145-IX of the General Tax Code and on a "clearance" model: the invoice is validated by the Directorate General of Taxes before it is sent to the customer. According to the press, the implementing decree had not been published in the Official Gazette as of April 2026; check the situation with the authorities.
Information article. The rules may change: check with the competent authority before making any decision.Updated on
What it is
An e-invoice is an invoice issued electronically, under terms that the regulations are to set. The model chosen in Morocco is "clearance": the Directorate General of Taxes (DGI) validates the invoice before it is sent to the customer.
The legal basis
- Article 145-IX of the General Tax Code, introduced by the 2018 Finance Act, provides for e-invoicing, with terms to be set by regulation.
- According to Médias24 (18 April 2026), the implementing decree had not been published in the Official Gazette.
Who is concerned, and when (according to the press)
The timeline below is reported by the press (Le360 / Challenge, 3 June 2026). The actual date of entry into force is not confirmed, and the threshold that would apply to a concierge company or a hotel has not been established to date.
| Phase | Companies concerned, according to the press |
|---|---|
| 2026 | Large companies (turnover above 200 million dirhams, about 1,655 companies), first for public procurement (B2G) and then between businesses (B2B) |
| 2027-2028 | Small and medium-sized enterprises and mid-sized companies |
| After 2028 | Very small businesses |
- A free public tool is announced for small businesses; the others would go through approved providers (Le360 / Challenge, 3 June 2026).
What you can prepare right now
An invoice validated before it is sent requires accurate data at the time of issue.
- Clean booking data: guest, stay dates, amounts, VAT.
- Continuous invoice numbering.
- A single tool that is the reference for bookings and invoices.
What Sojori does today
Sojori keeps clean stay data and generates your PDF invoices. The connection to the DGI platform will be made once the decree is published.
- Sojori generates one PDF invoice per booking, from the PMS data.
Sources
- General Tax Code, article 145-IX (Directorate General of Taxes, 2021 edition)
- Le Matin, 20 November 2024
- Médias24, 18 April 2026, interview with Younès Idrissi Kaitouni, Director General of Taxes
- Le360 / Challenge, 3 June 2026
Frequently asked questions
- What is clearance for e-invoicing?
- Clearance is the model chosen in Morocco: the Directorate General of Taxes validates the invoice before it is sent to the customer.
- Is e-invoicing already mandatory in Morocco?
- It is provided for by article 145-IX of the General Tax Code, but according to the press the implementing decree had not been published in April 2026. The timeline reported by the press starts with large companies; check with the authorities.
- Does Sojori do e-invoicing?
- Sojori generates one PDF invoice per booking from the PMS data. The connection to the DGI platform will be made once the decree is published.
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