Electronic invoicing in Morocco: prepare your business

Be prepared before implementation

Preparing for electronic invoicing starts with reliable data and a clear validation circuit. You can now organize the creation of invoices, their control and the monitoring of payments in SCALERP.

The objective is to quickly find a complete invoice and its history, without reconstituting the information at the time of the exchange.

What data to prepare?

Verify the identity of the company and customers, addresses and useful identifiers, including ICE. Harmonize designations, units, prices and taxes. Avoid duplicate customer records.

Keep the numbering consistent. Link returns and corrections to the original documents for easier verification.

Organize responsibilities

Define who prepares an invoice, who reviews it, and who tracks payments. Distinguish between an invoice issued, an invoice received and an invoice paid: these stages correspond to different events.

Start with a few representative operations: product sales, service provision, partial payment and customer returns. Check that each document remains identifiable.

PDF, structured data and exchanges

A PDF is used to read and share the presentation of an invoice. Structured data makes its fields usable by other systems. Preparing this data is useful before choosing the format and the exchange circuit.

The Moroccan framework

Article 145-IX of the CGI 2026 provides for an IT invoicing system and refers its terms of application to regulations by sector. To plan your transition, link your company's deadlines to applicable official texts.

Where to start preparing the electronic invoice?

Start with a sample of your usual invoices. Check the identity of the parties, identifiers, references, lines and taxes. Identify missing information in the source files, then assign their correction to a person on the team.

How do I check that the data is ready to be exchanged?

Take a product sale, a service and a transaction with partial payment. For each, find unambiguously the customer, the invoice, its amounts and its payments. Information present only in an image must be included in the corresponding management field to become usable.