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Spotlight PEPPOL BIS Billing 3.0 The EU e-invoicing mandate is here — France Sept 2026, Belgium Jan 2026, Germany 2025.

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Foundations

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Standards

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Flagship messages

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Tools

Morocco — DGI, SIMPL and 2026 e-invoicing

Morocco has operated the SIMPL (Système d'Impôts en LIgne) portal since 2010 for dematerialised VAT, CIT and PIT filing and payment. The 2024 Finance Law established the framework for mandatory B2B e-invoicing, with progressive entry into force 2026-2027.

Regulatory timeline

  • 30 November 2007 — Law 53-05. Legal framework for electronic exchange of legal data and electronic signature in Morocco. Foundations of SIMPL and future e-invoicing.
  • 1 January 2010 — SIMPL-TVA launch. tax.gov.ma portal opens for dematerialised VAT filing for large taxpayers (turnover > 50M MAD).
  • 2013-2017 — Descending SIMPL waves. Extension of SIMPL-TVA then SIMPL-IS, SIMPL-IR, SIMPL-Adhésion, SIMPL-Enregistrement. Turnover thresholds lowered to 10M MAD then 5M MAD.
  • 1 July 2015 — ICE introduction. Common Enterprise Identifier (15 digits) mandatory on all B2B invoices and DGI returns.
  • 1 January 2017 — Universal SIMPL mandate. All companies under the real regime must file via SIMPL, no threshold.
  • 30 December 2023 — 2024 Finance Law (Law 50-22). Announces mandatory B2B e-invoicing: principle established, modalities delegated to a 2025 implementing decree.
  • 2026 — Phase 1 B2B e-invoicing (announced). Large taxpayers (turnover > 50M MAD), progressive entry into force with tolerance period.
  • 2027 — Phase 2 B2B e-invoicing (announced). Mid-market and progressively VSEs, generalisation to all VAT taxpayers.

Technical schema

To date (May 2026), the operational format is the SIMPL DGI XML for VAT, CIT and PIT returns via the tax.gov.ma portal. The B2B e-invoicing schema is being finalised, but DGI / professional federation communications converge on:

  • Pivot format: UBL 2.1 / EN 16931 aligned or cross-industry CII, with Moroccan extension for the ICE and the Arabic VAT statement.
  • Identifiers: IF (8 digits) + ICE (15 digits) mandatory for both seller and buyer.
  • VAT rates: 20 % standard, 14 % (transport), 10 % (hotels, catering), 7 % (sugar, gas, water), 0 % (export, anti-cancer drugs…).
  • Signature: qualified signature compliant with Law 53-05, Barid eSign (Barid Al-Maghrib) certificates, BMCE Sign, or other accredited Moroccan QTSPs.
  • Language: French and Arabic officially bilingual; Arabic uses standard Arabic with Naskh script.

Structure of a monthly SIMPL-TVA return:

xmlsimpl-tva.xml
<?xml version="1.0" encoding="UTF-8"?>
<declarationTVA xmlns="urn:simpl:dgi:ma" version="1.0">
  <entete>
    <identifiantFiscal>12345678</identifiantFiscal>
    <raisonSociale>Ediverse Demo Maroc SARL</raisonSociale>
    <regime>REEL_NORMAL</regime>
    <periodicite>MENSUELLE</periodicite>
    <periode>
      <mois>04</mois>
      <annee>2026</annee>
    </periode>
    <devise>MAD</devise>
  </entete>
  <chiffreAffaires>
    <imposable>500000.00</imposable>
    <exonereSansDroit>0.00</exonereSansDroit>
    <exonereAvecDroit>50000.00</exonereAvecDroit>
    <horsChamp>0.00</horsChamp>
  </chiffreAffaires>
  <tva>
    <facturee>100000.00</facturee>
    <deductible>30000.00</deductible>
    <due>70000.00</due>
  </tva>
  <factures>
    <facture>
      <numero>MA-2026-00000142</numero>
      <date>2026-04-15</date>
      <client>
        <if>87654321</if>
        <nom>Customer Demo Maroc SARL</nom>
      </client>
      <montantHT>50000.00</montantHT>
      <tauxTVA>20</tauxTVA>
      <montantTVA>10000.00</montantTVA>
      <montantTTC>60000.00</montantTTC>
    </facture>
  </factures>
</declarationTVA>

Submission flow

For SIMPL-TVA, the taxpayer connects to direct.dgi.gov.ma with their IF and password (or electronic certificate), enters or imports their XML return, signs and submits. The DGI validates in real time (schema consistency, calculations, available funds) then generates a receipt.

textsimpl-flow.txt
┌──────────────┐    ┌───────────────────┐    ┌──────────────┐
│ Taxpayer     │───>│ SIMPL-TVA / SIMPL │───>│ DGI          │
│ (ERP, XML    │    │ Adhésion          │    │ (validation, │
│  return)     │    │ tax.gov.ma        │    │  archival)   │
└──────────────┘    └─────────┬─────────┘    └──────────────┘
                              │
                              ▼
                  ┌────────────────────┐
                  │ DGI                │ ← Receipt
                  │ direct.dgi.gov.ma  │   acknowledgement
                  │ (pro space)        │   + reference
                  └────────────────────┘

For future B2B e-invoicing, the envisaged model is a Continuous Transaction Control (CTC) 5-corner, with DGI clearance validation before transmission to the buyer. The 2025 public consultation mentioned PDP (Partner Dematerialisation Platforms) on the French model.

Validation

  • DGI SIMPL portal: tax.gov.ma — public DGI portal, access to SIMPL services and return upload.
  • DGI pro space: direct.dgi.gov.ma — taxpayer interface, return deposit, payments.
  • Ministry of Economy and Finance: finances.gov.ma — publication of finance laws, implementing decrees, e-invoicing public consultations.
  • Barid eSign (qualified QTSP): baridesign.ma — certification authority operated by Barid Al-Maghrib (Moroccan post), compliant with Law 53-05.

Common pitfalls

  1. IF vs ICE — two identifiers to carry. The IF (8 digits) is the historical tax identifier, assigned by the DGI. The ICE (15 digits) is the common identifier issued by OMPIC since 2015, to be carried on every B2B invoice. Omitting the ICE exposes to sanctions (1,000 MAD per incomplete invoice) and blocks VAT deductibility on the buyer's side.
  2. FR / AR bilingual to anticipate. Legislation requires the ability to issue in Arabic; in practice French dominates B2B. The 2026 B2B e-invoice must support Arabic (RTL, Naskh script) for buyer display: test UTF-8 encoding and bidirectional Arabic PDF rendering.
  3. Unclear e-invoicing schedule. The 2024 Finance Law establishes the principle but the implementing decree has seen several postponements (initially announced for 2025, pushed to 2026). Monitor the DGI schedule monthly and don't over-commit on the client planning side.
  4. SIMPL & connectivity. The SIMPL portal experiences slowdowns during peak periods (15-20 of each month for VAT returns). Schedule submissions for the early hours of the period (1-5 of the month) or overnight to avoid timeout rejections.
  5. Exempt auto-entrepreneur regime. Auto-entrepreneurs (regime created in 2014) are not subject to SIMPL or the future B2B e-invoicing. Their turnover threshold (200,000 MAD for services, 500,000 MAD for trade) must be checked to avoid wrongly imposing an e-invoice flow on them.