Fiscal Year 2027
Capacity Development Activities
Revenue Administration
Support to the Implementation of e-invoicing (May 4-12)
The General Directorate of Taxes (DGI) has completed the internal development of an end-to-end e-invoicing system, called FATOURA. The platform is ready for operational deployment and covers the full end-to-end e-invoicing process. METAC supported the DGI in developing an implementation plan for the roll-out of the e-invoicing system with timelines. This included go-live preparation of the end-to-end e-invoicing system, validation of phased rollout options, and advice on the certification framework, governance arrangements, and communication and change management. The end-to-end system is ready for deployment, and an implementation plan was developed.
Revenue Administration Tax Gap Analysis (May 20-July 26)
The Moroccan General Directorate of Taxes (DGI) prepared a comprehensive revenue administration tax gap analysis for value added tax (VAT) and corporate income tax (CIT) covering the period 2014–2025. METAC helped establish the analytical foundation for VAT and CIT gap estimation. The mission worked with DGI to identify and assess data sources, review data quality and availability, provide training on tax gap methodologies, and prepare the datasets, templates, and parameters required for both top-down and bottom-up tax gap estimation approaches, with a focus on the top-down VAT gap estimate. The activity forms part of the post-TADAT reform agenda and aims to strengthen the production and operational use of tax gap estimates within the DGI's compliance risk management (CRM) framework.
Assist in RA GAP Estimation (Field Based) (June 29-July 10)
Following remote preparatory work, this field-based phase of the hybrid activity supported the Moroccan General Directorate of Taxes (DGI) in completing the top-down value added tax (VAT) gap assessment using FAD’s revenue administration gap analysis program (RA-GAP) VAT Gap Estimation Model (VGEM). The assessment indicates a broadly declining VAT gap trend over the period. The CIT gap analysis is scheduled for implementation later in this fiscal year, and will rely primarily on a bottom-up approach.
