Maroc · ICE / IF
Morocco ICE Format Checker
Vérifier un ICE: check that a Moroccan Identifiant Commun de l’Entreprise has the correct 15-digit format.
What is a Moroccan ICE?
The ICE (Identifiant Commun de l’Entreprise) is the 15-digit number that identifies a Moroccan business and each of its establishments for every administration — for example 001524400000046 for Ciments du Maroc. It sits alongside the identifiant fiscal (IF) issued by the tax administration, and both must appear on invoices.
Moroccan ICE format
Business, establishment and control digits — 15 digits.
(9 digits)
(usually 0000)
digits
Example: 001524400000046 (Ciments du Maroc, as printed in its own published documents).
- Identifiant fiscal: The IF is a separate, shorter tax number (no official length is published; usually 7 or 8 digits). This checker checks the ICE only.
- No VAT number: Morocco has no separate VAT number: invoices carry the IF and the ICE.
- Format check only: This checker confirms the 15-digit format. It does not test the control digits or query a register, so it cannot confirm that the ICE was issued.
How to check a Moroccan ICE
- 1 Find the ICE on the supplier’s invoice — it must be printed there, next to the IF.
- 2 Enter the 15 digits above. The checker confirms the format.
- 3 Check the establishment digits (positions 10–13): in practice 0000 is usually the head office and other values a branch.
- 4 Need the background on Moroccan tax IDs? Read our Morocco tax ID guide.
Frequently Asked Questions
What is the ICE, and is it the same as the identifiant fiscal (IF)?
No. The ICE (Identifiant Commun de l’Entreprise, 15 digits) identifies a business and its establishments for every Moroccan administration. The IF is the tax administration’s own identifier. The ICE does not replace the IF, which remains compulsory.
How many digits does an ICE have?
Fifteen: 9 for the business, 4 for the establishment and 2 control characters.
Must the client’s ICE appear on the invoice?
Yes, for operations in financial years opened on or after 1 January 2019. The seller’s own ICE has been required on its invoices and tax returns since 1 January 2016; the seller’s IF and taxe professionnelle number must also appear.
What is the penalty for a missing or wrong ICE?
MAD 100 for each omission or error when a business fails to show its own ICE on its invoices or tax returns. Separately, a VAT-registered buyer must list each supplier’s IF and ICE in the detailed deduction statement filed with its VAT return.
Do branches have their own ICE?
Yes. A branch keeps the company’s first 9 digits and gets its own 4-digit establishment number. In practice the head office is usually 0000, though this is not officially stated.
How are the last two digits of the ICE calculated?
The method is not officially published. In practice every issued ICE we found divides exactly by 97, but that is not an official rule.
Last reviewed: , against official sources.
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