In Morocco, new invoice requirements have been implemented for larger businesses since January 2018 however is not widely used. Businesses which are meet the technical requirements can generate and archive in electronic form. The aim is to reduce and intend counterfeit invoices. In addition, it is planned to implement the cash register and accredited invoicing systems for the private sector gradually.

Filing a tax return is mandatory and submitted to the Moroccan tax authorities’ e-Filing system “Téléservices SIMPL”1.