Short answer: no, no Moroccan law requires a particular make or model of till. What the Code général des impôts governs is the document you hand over and the record you keep, not the machine that prints it. So the right question is not “is my till approved” but “is what it produces compliant, and will I find it again in ten years”. Here is the difference, and six checks to run today.
In short
- The law attaches to the document, not the device. No vendor can hand you an administrative stamp on a till.
- On sales to individuals your receipt stands in for an invoice (article 145-III), and the duplicate is kept ten years.
- For a business customer you need a real invoice, with the mandatory fields and the customer’s ICE.
- “DGI-compliant till” is a sales phrase, not an approval. It means the software can produce the right documents, which is a claim about output.
- E-invoicing will change things (article 145-IX), but its implementing decree was unpublished at the date of this article.
What the law actually attaches to
The obligations exist and are precise, and not one of them concerns hardware. They concern three things: what the document contains, its numbering, and its retention.
| The obligation | What it applies to | Where it comes from |
|---|---|---|
| Issue a sales document | An invoice, or a till receipt for a sale to an individual. | Article 145 of the Code général des impôts. |
| Carry the mandatory fields | Seller identity and tax identifiers, date, description, quantities, prices, VAT shown separately. | Article 145 and the mandatory-fields rules. |
| The business customer’s ICE | On an invoice issued to a company. | The business-to-business invoicing obligation. |
| Continuous numbering | A chronological series, with no gap and no duplicate. | Article 145, on the invoice. |
| Keep the duplicate ten years | The document, or a retrievable digital equivalent. | Article 145-III for the till receipt. |
| Prepare for e-invoicing | A structured file validated by the tax authority’s platform, in time. | Article 145-IX, loi de finances 2024. |
Look at the third column: everything points back to the document. That is why a till can be perfectly legal and perfectly useless in an audit, while another, more modest one passes without difficulty. What matters is what comes out of the printer and what stays in the database.
What “DGI-compliant till” means in a vendor’s mouth
The phrase circulates widely and covers four very different claims. Ask which one you are being sold.
- “My software prints the right fields”: The most common claim and the most useful. It is verifiable in thirty seconds: ask for a sample receipt and a PDF invoice, and compare them to the mandatory-fields list.
- “My numbering is continuous and tamper-evident”: A serious claim and easy to test: void a sale in front of the sales rep and watch what happens to the number. A number that disappears without a trace is a problem.
- “I am ready for e-invoicing”: At the date of this article the implementing decree was not published. Nobody can be certified against a format that has not appeared. What a vendor can promise is to keep up, and that is a commercial promise, not an approval.
- “I am approved by the administration”: Ask for the document. Compliance rests on a text: if the text is not named, the claim means nothing you can check.
None of those four sentences is dishonest in itself. But only the first two are verifiable by you, right now, without taking anyone at their word. Those are therefore the only two to weigh when choosing.
Six checks to run on the till you already have
Twenty minutes, with a receipt, an invoice and the history screen in front of you.
- Print a receipt and check it carries your trading name, address, tax identifiers, the date, the description, the quantity, the price and the VAT.
- Issue an invoice for a business customer and check it accepts and displays the customer’s ICE.
- Look at the numbering across ten consecutive sales: it must be continuous, with no gap and no duplicate.
- Void a sale and check the void leaves a dated, named trace instead of making the line vanish.
- Find a sale from six months ago in the history and reprint it. If you cannot, your archive is the thermal roll, and thermal rolls fade.
- Export this month’s sales to a file. That is what your accountant will ask for, and it is also what leaves you free to change tools one day.
If all six pass, your till does what the law expects of it today, whatever its brand. If one fails, you know exactly which to fix, and it is not necessarily a change of software: the first five are usually settled in the settings.
A useful clarification
This article is an information piece written in July 2026 from published texts and the official announcements available. It is not tax advice. For your own situation, and especially before any purchase decision, speak to your accountant or check with the Direction Générale des Impôts.
What e-invoicing will change, and when
The obligation already exists in law, at article 145-IX of the Code général des impôts, introduced by the loi de finances 2024. But the detailed timetable depends on an implementing decree that was not published in the Bulletin officiel at the date of this article: the precise dates circulating are estimates, not law. The announced rollout is progressive, business-to-business and large companies first, sales to individuals last.
In practice it will move compliance from paper to the file: an electronic invoice is not a PDF emailed over, it is a structured file validated by the authority’s platform. So what matters for you today is not buying a “ready” till, but having one whose data comes out cleanly: software that exports its sales and invoices can feed any future format, whereas software that holds your data hostage will need replacing whatever the decree ends up saying.
The questions to ask a vendor, in order
They are short, they get answered in front of you, and they sort very quickly.
- Show me a receipt and an invoice printed by your software. Not a screenshot from a brochure.
- Where do I enter the customer’s ICE? If it has to go in a “comments” box, the answer is no.
- What happens to the number when I void a sale?
- How do I find a sale from two years ago?
- In what format do I export my sales and invoices? That is the question that protects your future, not your present.
- Which text are you relying on when you say “compliant”?
Mistakes to avoid
- Believing you must buy an “approved” till. It is the document that is governed, not the device.
- Keeping the thermal roll as your archive. The ink fades within months; the digital history is the real record.
- Invoicing a business without their ICE, which exposes your customer to losing the VAT deduction.
- Waiting for the decree before preparing. The useful preparation, clean exportable data, depends on no decree.
- Trusting a compliance claim with no text behind it. Always ask what it rests on.
Frequently asked questions
Is a DGI-compliant till mandatory in Morocco?
No, no text imposes a make or model of till. What the Code général des impôts governs is the sales document: its fields, its continuous numbering and its retention. A till is therefore acceptable as long as what it produces is compliant and retrievable, whoever publishes it.
Does a till receipt replace an invoice?
For sales of products or goods to individuals, yes: article 145-III provides that the till receipt may stand in for an invoice. It must then carry at least the date, the seller’s identification, the product description, the quantity, the price and, where applicable, the VAT. The duplicate is kept for ten years.
What does a vendor mean by a “DGI-compliant” till?
In practice, that they consider their software prints the mandatory fields and keeps correct numbering. It is a claim about what the software produces, not an approval issued by the administration. Ask for a sample receipt and invoice: it is verifiable in thirty seconds.
Do I need to change till because of e-invoicing?
Not today, and not on the basis of a date. The obligation exists at article 145-IX but the implementing decree was unpublished at the date of this article. The useful preparation is having clean, exportable data: software that exports its sales and invoices will be able to follow whichever format is adopted.
How long must receipts be kept?
Ten years for the duplicate, like other accounting records. That is precisely why the thermal roll is not enough: the print fades well before then. The real archive is your till’s digital history, provided you can export and back it up.
What to take away
Stop looking for an approved till, there is no such thing. Look for a till whose receipt carries your details, whose numbering does not skip, whose voids leave a trace, whose history goes back years and whose data exports. Those five properties put you in order today and leave you free tomorrow, whatever the e-invoicing decree eventually requires.
A receipt with your details, from the free version
BelloPOS prints your details, your ICE and the VAT breakdown on every receipt, keeps the full history of your sales and exports your data. The Lite licence is free for life and runs offline.