What an e-invoice is
An e-invoice is issued in a structured format that software can read. A simple PDF sent by email is not one, even if it was produced by a computer. The DGI has announced the move to e-invoicing in Morocco, with a gradual rollout. The implementing texts are to specify the dates, the businesses concerned and the technical arrangements.
This timetable may change. To find out where you stand, consult the DGI's official communications and ask your chartered accountant.
Where m2m.ma stands
Let's be precise. m2m.ma is neither certified nor approved by the DGI, and does not transmit your invoices to the DGI. This transmission is not active: the transmission screen in the platform is a simulation, with no tax value. The DGI's specifications have yet to be confirmed. Professional sources mention the UBL format and prior validation by the DGI, although this has not been officially established at this stage.
The platform already produces a UBL 2.1 file, on a provisional basis. It is designed to accommodate official transmission when the specifications are published, without changing the way you invoice.
What you can do today
The best preparation is to have clean data. When the framework is known, a business whose contacts carry their ICE and whose numbering is continuous will have less to rework.
- Gather your ICE, IF, RC and required details in Settings
- Save the ICE of your Moroccan customers
- Issue numbered invoices that are locked on validation
- Correct with credit notes, to keep a clear record
- Check your required details before sending
- Generate the provisional UBL 2.1 file for your invoices
Exchange between verified businesses
Between two verified businesses on m2m.ma, an invoice can arrive directly in the customer's workspace, where it awaits checking as a draft. Verification is based on the ICE certificate, available on the ice.gov.ma portal, which our team examines. This exchange is internal to the platform: it is not a transmission to the authorities.
As for the details to show on your invoices, your identity, your tax identifier, your business tax, your ICE, your customer's ICE, the amounts, VAT and the payment method are general pointers. Your chartered accountant can confirm what applies to your case. You can try the platform for 15 days to prepare your first invoices with them.