Morocco e-invoicing glossary: DGI compliance terms
Technical and regulatory terms for Morocco's DGI 2026 e-invoicing mandate, each explained in a self-contained definition: business identifiers (ICE, IF), structured formats (UBL 2.1, CII), electronic signature (XAdES), and tax control mechanisms (clearance, CTC, DGI validation, QR code).
Last updated: July 2026
ICE (Identifiant Commun de l'Entreprise)
The ICE is the unique 15-digit identifier assigned by OMPIC to every Moroccan company. It is mandatory on every electronic invoice to uniquely identify the issuer and the recipient to the DGI.
IF (Identifiant Fiscal)
The IF is the tax identification number assigned by the DGI (Direction Générale des Impôts) to every Moroccan taxpayer. It appears on electronic invoices alongside the ICE for tax identification.
UBL 2.1 (Universal Business Language)
UBL 2.1 is the OASIS XML standard selected by the DGI to structure Moroccan electronic invoices: parties, line items, amounts, taxes, and signatures. It is the target output format expected by the DGI.
CII (Cross Industry Invoice)
CII is an electronic invoicing XML format standardized by UN/CEFACT, used as an alternative to UBL in certain countries. Morocco selected UBL 2.1 rather than CII as its official DGI format.
XAdES (XML Advanced Electronic Signatures)
XAdES is the electronic signature standard applied to UBL invoice XML to guarantee authenticity and integrity. The DGI requires an XAdES-signed invoice before submission for tax validation (visa fiscal).
Clearance model
The clearance model describes a system where every electronic invoice must be validated by the tax authority before or at the time of issuance, in contrast to post-audit reporting models.
CTC (Continuous Transaction Controls)
CTC refers to mechanisms by which a tax administration monitors transactions continuously in near real time rather than retrospectively. The DGI clearance model is a form of CTC.
DGI (Direction Générale des Impôts)
The DGI is Morocco's tax authority, overseeing the 2026 electronic invoicing reform, defining technical specifications, and validating each transmitted invoice with a tax visa (visa fiscal).
DGI validation (visa fiscal)
The visa fiscal is the official validation stamped by the DGI onto a successfully transmitted electronic invoice, materialized by a unique identifier and a QR code certifying its compliance.
QR code (electronic invoice)
The QR code on a Moroccan electronic invoice encodes verification data (number, amounts, identifiers) following DGI validation, enabling instant offline authenticity checks.
Article 145-IX of the General Tax Code (CGI)
Article 145-IX of the General Tax Code (CGI) establishes the legal mandate for electronic invoicing in Morocco and outlines the phased rollout schedule by revenue threshold.