A sequence of numbers you can count on
Regular numbering shows that your invoicing is kept seriously. Numbers that follow on, with no gaps or duplicates, and invoices that do not change afterwards are things an accountant looks at first, and they matter in the event of an inspection. On m2m.ma, you don't have to keep this register yourself: the platform takes care of it.
It all rests on a simple distinction between the draft and the validated invoice.
A draft has no number
While your invoice is a draft, it has no number. You can change it as much as needed, or delete it, without creating a gap in the sequence. So there is no harm in preparing an invoice that ends up never going out.
The next number is assigned on validation, for example FA-2026-0042. The invoice then becomes final. The sequence is managed by the database and never goes backwards, even if two people validate an invoice at the same moment.
- Number assigned on validation, not before
- A continuous sequence, with no number reused
- Document locked once validated
- Numbered credit note, linked to the corrected invoice
Correct a mistake and leave a record
A mistake on a validated invoice is not corrected by changing it. You issue a credit note from the original invoice. This credit note has its own number and stays linked to the document it corrects. If needed, you then issue a new invoice with the right information.
This method may seem longer than a simple correction, but it protects everyone. Your customer, your accountant and you can all see what happened, and the accounting entries stay consistent with the documents issued.
A good basis for what comes next
Continuous numbering is also part of what makes the move to e-invoicing easier, though the arrangements have yet to be specified by the DGI. While waiting for the official specifications, you have a clean and consistent history.
If you are coming from other software or used to invoice by hand, talk to your accountant before your first invoice: they can tell you how to handle the move from an old series to the new one. The precise rules that apply to your business should also be confirmed with them.