E-invoicing
Moroccan e-invoicing is a tax reform (CGI Art. 145, LF 2024) that will require every B2B invoice to be validated by the DGI platform (clearance model). Rolled out in three phases, 2026–2029.
Written by the Efatora editorial team · Published on 17/04/2026 · Last updated 18/04/2026
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ICE
The ICE (Common Enterprise Identifier) is a unique 15-digit number assigned by the Moroccan tax administration to every company. It is mandatory on any B2B invoice.
FEC
The FEC (Accounting Entries File) is a standardized file that every taxpayer keeping books must be able to produce, per CNC Opinion No. 24 (14 June 2023). Made directly mandatory by the 2026 Finance Law.
Mowakaba
Mowakaba is a public program by Maroc PME that funds up to 90% of digitalization costs for micro-businesses (up to 40k MAD) and 80% for SMEs (up to 150k MAD), with a 2M MAD global cap.