Moroccan e-invoicing glossary.

Paragraph IX of article 145 of Morocco's General Tax Code (Code Général des Impôts). The legal foundation for mandatory e-invoicing in Morocco: it requires taxpayers to operate an invoicing system meeting technical criteria set by the administration, and defers implementation details to a forthcoming decree. The 2026 edition of the CGI was promulgated by Finance Law 50-25, dahir 1-25-67 of 10 December 2025.

Law 43-20 on trust services for electronic transactions, promulgated by dahir 1-20-100 of 31 December 2020 and published in Bulletin Officiel n° 6970 on 18 March 2021. Frames electronic signatures, electronic seals, electronic timestamping, registered electronic delivery and website authentication. Defines three trust levels (simple, advanced, qualified) and the regime applicable to trust service providers.

Law 09-08 promulgated in 2009, which governs personal-data protection in Morocco. It instituted the CNDP, regulates international data transfers, and requires prior declaration or authorisation of processing. For e-invoicing, it applies to the identifying data (ICE, IF, addresses) flowing between issuer, recipient and the DGI platform.

A 15-digit number assigned to every Moroccan business. Mandatory on all invoices to enable fiscal and statistical identification of the parties to a transaction. Under the 145-IX regime, the recipient's ICE becomes indispensable on the e-invoice: without it, the document cannot be validated by the DGI platform.

Tax-registration number issued by the DGI to any natural or legal person liable for a tax. Mandatory for both issuer and recipient on the e-invoice under article 145-IX. Not to be confused with the ICE: the IF identifies the taxpayer within the tax system; the ICE identifies the business within the broader Moroccan economic ecosystem.

Registration number with the Trade Register kept by the commercial courts. Mandatory for any legal entity carrying out commercial activity in Morocco. Belongs to the legal mentions an invoice must carry, independently of dematerialisation.

Identification number under the professional tax (former patente). Mandatory mention on invoices issued by any subject business. Appears among the mentions required by the CGI on the e-invoice under article 145-IX.

An e-invoicing model where every invoice must be validated by the tax authority's platform before having legal standing. Adopted by Morocco, Italy (since 2019), Saudi Arabia (since 2021) and other jurisdictions. Contrasts with the post-audit model, where invoices flow freely between parties and are audited later.

An e-invoicing model where invoices are exchanged freely between issuer and recipient, with the tax authority auditing them later. The historical model in Germany and most European countries. Presented here in contrast to the clearance model adopted by Morocco.

Archival reference assigned by the DGI national platform to every validated invoice. Under the clearance model, this identifier is what gives the document its legal standing: without it, the invoice is not fiscally recognised. It is affixed to the final document, typically reproduced in the QR code of the human-readable PDF copy.

Moroccan accounting requirement that every entry must be linkable continuously to its supporting document, and vice versa. In the e-invoicing context, end-to-end traceability (issuance → signing → DGI validation → posting → archival) constitutes this audit trail. CGNC compliance is a prerequisite for defending accounting regularity during a tax audit.

Tax document issued to cancel or correct an already-cleared invoice. In the Moroccan model, a validated and therefore legally-binding invoice cannot be modified: the correction must go through a credit note, followed if needed by a new compliant invoice. The credit note itself must be validated by the DGI platform.

An OASIS-maintained XML standard for business documents, approved in November 2013. Defines the grammar for over 80 documents (invoice, credit note, purchase order, delivery note…) using a shared vocabulary. The favoured e-invoice format on Morocco's national platform. Each country typically adopts a subset (profile) tailored to its tax constraints.

An XML invoice format standardised by UN/CEFACT, an alternative to UBL 2.1. Widely used in industry and international B2B trade. Accepted by the Moroccan DGI platform alongside UBL 2.1, though UBL is the de-facto preference.

An e-signature profile for XML documents, standardised by ETSI. Extends the XML-DSig signature with additional attributes (timestamps, validation certificates, signature policy) to produce signatures that remain verifiable long-term. The typical envelope for a qualified electronic signature on a UBL 2.1 invoice.

A secure hardware device holding the private key used to create a qualified electronic signature. Concretely: a Hardware Security Module (HSM), smart card, USB token, or a phone's secure enclave. Its defining property: the private key never leaves the device in plaintext. The use of a QSCD is a condition of qualified signing under law 43-20.

The structured exchange of business documents between IT systems using standardised formats. Morocco's national platform announces an EDI / REST API channel for direct integration with large-enterprise ERPs (SAP, Oracle, Sage X3) — as opposed to the fatourati.gov.ma web portal aimed at very small businesses and SMEs.

The Moroccan tax administration, attached to the Ministry of Economy and Finance. Project owner of the e-invoicing initiative: it sets the technical norms, operates the national validation platform and ensures conformity control. The Director General in office at the launch of the scheme is Younès Idrissi Kaitouni.

Morocco's telecoms regulator. Historically certified electronic certification authorities under the previous regime (law 53-05). Under the new law 43-20 regime, oversight of trust service providers is primarily handled by DGSSI; ANRT's exact remaining role is evolving — verify the current situation when selecting a PSCo.

The Moroccan information-systems security authority, attached to the National Defence administration. Under the law 43-20 regime, DGSSI publishes the official text and the regulatory reference frameworks (référentiels d'exigences) applicable to trust service providers, and runs information sessions on compliance obligations.

An independent authority created by law 09-08 and tasked with overseeing personal-data protection in Morocco. Receives processing declarations, authorises international data transfers, handles complaints. For e-invoicing, its remit covers the identifying data flowing between parties and the DGI platform.

Technology partner selected by the DGI to develop the national e-invoicing platform. The platform is built on a microservices architecture and offers several connection modes: REST API, the fatourati.gov.ma web portal, and connection via accredited dematerialisation operators.

Free DGI-provided web portal aimed at very small businesses, SMEs and self-employed for creating and transmitting their e-invoices directly on the national platform, without going through a third-party tool. Sufficient for low invoice volumes. Effective launch date depends on publication of the implementing decree.

An entity accredited to provide trust services within the meaning of law 43-20: issuance of qualified e-signature certificates, supply of a QSCD device, electronic timestamping, electronic seals. In Morocco, accreditation is granted by the competent regulatory authority. The average cost of a qualified signature certificate is around MAD 1,200 per year.