It is not accurate to say every Moroccan business must already transmit every invoice electronically to the DGI. Article 145-IX of the 2026 tax code does require specified categories to equip themselves with an invoicing IT system. The same paragraph, however, leaves implementation to regulation according to activities. As of 29 August 2026, the official sources reviewed establish portal development, not one universal switch date for all.
In brief
- The written duty covers corporate-tax taxpayers, professionals under actual or simplified net income, and VAT taxpayers.
- Individuals under CPU or auto-entrepreneur are excluded from article 145 except for the email-address duty.
- The text requires an IT system; without implementing rules, that alone does not prove universal transmission has begun.
- The DGI 2025 report confirms portal development but does not publish a complete national timetable there.
- Prepare data, numbering, VAT, credit notes and archives now; buy only for a verified requirement.
1. The legal answer sits in two sentences of article 145
Paragraph IX names the covered taxpayers and requires an invoicing IT system meeting technical criteria determined by the authority. Its second sentence says implementation is fixed by regulation according to the activities of each sector. This is why two opposite claims can both mislead: ‘nothing is mandatory’ ignores the first sentence, while ‘everyone is transmitting already’ ignores the second.
| Question | What the source says | Practical conclusion |
|---|---|---|
| Is there an obligation in the code? | Yes, article 145-IX | Covered taxpayers should not ignore the project |
| Who is named? | Corporate tax, professional income under RNR or RNS, and VAT | Identify your regime with the accountant |
| Are criteria set in the paragraph? | They are determined by the authority | Do not assume format or interface |
| Are rules identical for everyone? | The text refers to each sector’s activities | Tie the date to the instrument covering your activity |
| Are all self-employed people included? | Article 145-XI excludes CPU and auto-entrepreneur individuals except for email | Do not confuse legal form, regime and tax status |
This is not individual tax advice. A person can change regime, become VAT liable or carry several activities. Confirm the exact classification and keep the text used in your readiness file. Our fifty-question FAQ covers the practical cases.
2. Who should prepare, and who should not be frightened
This is an initial sort, not a substitute for the implementing instrument or review of your file.
- Company subject to corporate tax: It sits in the named category. It should make its system reliable and follow the text and timetable applicable to its sector.
- Individual professional under actual or simplified net income: Paragraph IX names them. Turnover alone does not answer the question; the tax regime matters.
- VAT taxpayer: The paragraph names them. Check the interaction with the other regime, activity and published arrangements.
- Individual under the single professional contribution: Paragraph XI excludes them from article 145 except for email. An advert automatically including them should explain its basis.
- Individual auto-entrepreneur: The same exclusion appears in the text. They may use a good tool, but not because of an invented general obligation.
- Retailer selling to consumers: A till receipt can replace an invoice for goods sales to consumers when it carries the article 145-III minimum. A business buyer needs a complete invoice.
The easy point to miss is the difference between an individual and a company. A salon operated by an SARL and one run by an auto-entrepreneur do not sit on the same line even when they sell the same service. Ask your accountant to record income or corporate regime, VAT status, activity and tax ID on one sheet.
3. How to verify an announced mandatory date
A date repeated by twenty blogs does not become law. Apply this check before signing a licence or starting a migration.
- Ask for the DGI, Official Bulletin or Ministry link, not an unattributed screenshot.
- Check publication and effective dates; they are not always the same.
- Write down the exact taxpayers, sectors, transactions and thresholds named.
- Find the invoice definition, format, channel, deadline and correction treatment.
- Check transitional provisions, pilot, testing phase and exclusions.
- Have the accountant confirm that the text covers your business and retain that analysis with the source.
- Test software against these named requirements instead of accepting a ‘DGI-compliant’ badge.
| Sales claim | Question to ask | Expected evidence |
|---|---|---|
| Mandatory in 2026 | For whom and from which date? | Article, implementing instrument and date |
| 100% DGI compliant | Which reference and version? | Named specification and test result |
| Automatic transmission | Through which live interface and acknowledgement? | Connection documentation and tested environment |
| Official format | Where did the authority publish it? | Schema and rules in an official source |
The DGI has made progress: its 2025 activity report says it developed the portal and assigns it issue, transmission, receipt and later-event declarations. That is solid information. The passage does not publish the thresholds, waves, deadlines, schemas or access conditions needed to infer every company’s date. Our complete reform status guide places those elements in sequence.
The word ‘mandatory’ can sell false urgency
A vendor may have a good product and a poor marketing sentence. Ask it to separate what is already in the code, what comes from an official specification, what is in pilot and what its software does by its own choice. If it refuses, do not entrust it with ten years of archives.
4. What you can prepare without waiting for the calendar
Clean data is never wasted. Check the mandatory invoice fields: seller identity and identifiers, date, customer and ICE, detail, VAT, payment and continuous series. Then inspect duplicate customers, item tax rates and permissions capable of cancelling or correcting.
- Business owner: Validates identities, products, prices, VAT and correction procedure.
- Accountant: Confirms regime, accounting treatment, checks and submission responsibility.
- Vendor: Documents format, version, offline queue, export, backup, updates and limits.
- Management: Selects budget, retains access and signs a continuity procedure.
Formalise the credit-note flow. An issued invoice must not vanish because a user clicked delete. The credit note keeps its own trace, refers to the original and corrects amounts. In retail, distinguish the consumer till receipt from the invoice requested by a business.
Finally test exit. Export customers, products, invoices, credit notes and payments in readable formats, then restore a backup on another machine. Article 211 requires ten-year retention. A subscription is worthless if ending it makes history unreadable.
5. What BelloPOS covers today, and its limit
BelloPOS Go and Pro include electronic-invoicing preparation. The software checks identities, turns issued invoices and credit notes into UBL 2.1 XML, calculates a SHA-256 hash, retains a local queue and exports one file or a period ZIP with CSV manifest. Offline work keeps the counter moving when the internet fails.
| Function | What it provides | What it does not prove |
|---|---|---|
| UBL 2.1 | Structured, recoverable data | That the DGI has officially required this schema |
| SHA-256 hash | Verifiable link to issued bytes | An official tax signature or validation |
| Local queue | Offline continuity and status tracking | A filing deadline different from official rules |
| ZIP and manifest | Reconciled period pack | That submission was accepted by the DGI |
| Field checks | Fewer errors before issue | Replacement of accountant review |
The limit matters as much as the feature: BelloPOS does not yet transmit directly to the DGI platform. The merchant or accountant submits through the official channel available. If a future specification selects another schema or transport, it must be implemented and tested; we do not present today’s export as approval.
Mistakes to avoid
- Answering yes or no without identifying the company’s tax regime.
- Confusing the duty to equip an IT system with the start of universal transmission.
- Using a 2019 notice as if the DGI project had not advanced.
- Buying because of a date shown without article, sector or implementing instrument.
- Letting the vendor exclusively own access, backups and exit export.
Frequently asked questions
Is electronic invoicing mandatory in Morocco in 2026?
Article 145-IX requires an IT system for named categories, but arrangements are set by regulation by sector. It is not accurate to infer universal live transmission for every business.
Should an SARL prepare?
Yes when subject to corporate tax, it falls within the named scope. It should make its data reliable and follow its sector’s text for timetable and transmission.
Must an auto-entrepreneur buy DGI-compliant software?
Article 145-XI excludes an individual auto-entrepreneur from the article except for email. They may use software to improve invoicing, not on an invented general mandate.
Has the DGI launched its portal?
Its 2025 report says the portal was developed. That document alone does not establish access for all or fix each company’s date.
Is BelloPOS connected directly to the DGI?
No. It prepares, seals, queues and exports UBL 2.1. Submission remains with the merchant or accountant through the official channel.
What should I ask my accountant now?
Request written confirmation of regime, VAT status, applicable article, fields, credit-note treatment, ten-year retention and monitoring of the sector instrument.
What to take away
The correct answer has two parts: the IT-system duty exists for named taxpayers; operational date, format and route must be tied to applicable regulation. Prepare the fundamentals now and reject commercial urgency without official evidence.
Sources
The figures and rules quoted above come from these pages, read on the date given in the article.
- 2026 General Tax Code, articles 145 and 211, read 29 August 2026
- DGI 2025 activity report, electronic-invoicing portal, published 1 July 2026
- Ministry of Economy and Finance, suspension of implementation measures in 2019
- Ministry of Justice, Law 53-05 on the electronic exchange of legal data
- BelloPOS electronic invoicing, DGI connection limits and UBL 2.1 export, read 29 August 2026
Prepare the file without buying a promise
BelloPOS prepares invoices and credit notes offline, structures them as UBL 2.1, seals them and exports by period. The feature page shows exactly what is and is not included; then compare Go and Pro against your flow.
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