Morocco begins its transition to electronic invoicing

Like France, Morocco plans to gradually introduce electronic invoicing by 2026, making the ability to receive electronic invoices mandatory for businesses. This is what the daily says Eco Inspirationsciting the award, in July 2024, of the international call for tenders published on June 12, 2024 by the DGI. This contract was awarded to the company XHub for the development of the electronic invoicing system, for an amount of 6.3 million dirhams and a completion time of 12 months, specifies the newspaper.

The project includes the development of functional and technical specifications, as well as the design, implementation and progressive deployment of the system.

According to the DGI, many countries have adopted electronic invoicing, often through a phased implementation. In some cases, this system is mandatory for transactions with public administrations, while other countries encourage its use in inter-company relations without making it binding. A source from the DGI specifies that the introduction of this system in Morocco will be done gradually and will be adapted to the diversity of the national entrepreneurial fabric. The terms of application will take into account the size of the companies, their category and their capacity to integrate this new technology.

However, this shift to dematerialization will require significant awareness-raising efforts to overcome natural reluctance to change. A transition phase will also be essential to integrate this new system into the invoicing and accounting processes of companies, while ensuring smooth adoption, underlines Eco Inspirations.

Launched in October 2024, this system is part of a digital transformation approach for businesses, aiming to simplify and automate invoicing processes. For the DGI, this initiative constitutes a strategic lever to improve VAT collection and strengthen the fight against tax fraud.

Two electronic invoicing models exist: the “Post-audit” model and the “Clearance” model. In the case of Morocco, the DGI has opted for the latter model and in which it intervenes upstream, validating each invoice issued and collecting its data.