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.
Written by the Efatora editorial team · Published on 17/04/2026 · Last updated 18/04/2026
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CNC Opinion No. 24
Opinion No. 24 of the National Accounting Council (14 June 2023) defines the mandatory technical format of the Moroccan Accounting Entries File (FEC).
Electronic tax address
Since the 2026 Finance Law (Art. 145-X of the CGI), every Moroccan taxpayer — including self-employed — must declare an electronic address to the DGI via form ADC450 on the SIMPL portal.
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.