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Morocco TIN number guide

ICE (Identifiant Commun de l'Entreprise)​

The ICE number comprises 15 digits, with the initial 9 serving as the identification for the legal unit (equivalent to the SIREN in France). Following this, there are 4 positions dedicated to establishments, where companies with a single establishment would have this as 0000. The sequence concludes with a control key consisting of two positions.

Format : 000030394000079

Identifiant Fiscal (IF)​

Format : 1111219 or 35792001

Registre de Commerce (RC)​

Also known as Numéro d'enregistrement de la société auprès du registre du commerce de Casablanca. Format: 223393

Numéro de TVA (VAT)​

Format: 1115575

Caisse Nationale de Sécurité Sociale (CNSS)​

The role of Morocco's Caisse Nationale de Sécurité Sociale (CNSS) is to provide insurance for all private sector employees.

Format : 8063109

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Frequently Asked Questions​

Why was my invoice rejected by a Moroccan client even though all amounts and descriptions were correct?​

Since January 2019, Moroccan commercial law requires that every invoice display the ICE (Identifiant Commun de l'Entreprise) of both the issuing supplier and the receiving customer. An invoice that omits either party's 15-digit ICE is not considered valid by the DGI and cannot be used as supporting documentation for TVA deduction by the buyer. The DGI may deny the buyer's input TVA credit, effectively making the charge a sunk cost. Before issuing any invoice to a Moroccan company, always request their ICE and verify it against the OMPIC register. [1] [2]

My Moroccan client deducted 10% from my invoice before paying — is that legal and can I recover it?​

Yes. Under Article 15 of Morocco's Code Général des Impôts (CGI), any Moroccan entity paying a non-resident for services rendered or used in Morocco must withhold 10% of the gross invoice amount and remit it to the Treasury within one month of the payment date. The deduction is not optional — the Moroccan payer bears joint liability if they fail to withhold. Non-residents subject to withholding can claim a credit or refund in their home jurisdiction only if a double-tax treaty between their country and Morocco so provides. Morocco has over 60 active treaties; review the applicable treaty before pricing your services. [1] [2]

Does a foreign SaaS or digital-services company need to register for TVA in Morocco even without a local office?​

Yes, with no minimum threshold. Effective 14 February 2024 (Finance Law No. 55-23), non-resident providers of remote and digital services supplying Moroccan consumers (B2C) must register for TVA, appoint a local fiscal representative, obtain a Moroccan IF number through the DGI's dedicated electronic platform, and file monthly turnover declarations at the standard 20% rate. No input TVA deduction is available to the non-resident registrant. Failure to register from the first sale exposes the foreign provider to back-taxes and penalties. [1] [2]

When does Morocco's mandatory e-invoicing system take effect, and which businesses must comply first?​

Morocco's DGI is rolling out a mandatory e-invoicing regime under Article 145-9 of the CGI, with the first phase targeting large companies from early 2026 following an October 2025 voluntary pilot. The system — built on UBL and CII formats — is expected to follow either a post-audit or Continuous Transaction Control (CTC) model where each invoice is validated by the DGI platform before delivery. Medium and small businesses will be phased in under staggered deadlines to be confirmed by regulation. Businesses should ensure their IF and ICE are correctly registered before the platform goes live, as these identifiers anchor every e-invoice transaction. [1] [2]

What tax benefit does Casablanca Finance City (CFC) status provide, and does it affect a company's IF registration?​

CFC-status companies receive a full corporate tax (IS) exemption for the first five consecutive fiscal years, followed by a preferential IS rate that is converging to 20% by 2026 under Morocco's broader tax reform (from the prior 15% rate). Dividends distributed to non-resident shareholders remain exempt from withholding tax. CFC status does not create a separate IF number — the company registers for its IF through the DGI in the same way as any other Moroccan entity, and the IF is used for all tax filings. The preferential regime is administered by the CFC Authority, and compliance evidence must be maintained with the DGI. [1] [2]