In Morocco, persons who carry out lucrative activities must have a tax ID (tax identifier).
Indeed, any lucrative activity is subject to taxation. These activities can be subject:
- Either to income tax, for natural persons
- Or to Corporate Income Tax (C.I.T), for legal persons
Either way, to be able to pay their taxes, taxpayers need to have a tax ID with the tax administration.
How to obtain a tax identifier in Morocco?
To obtain a tax identifier, the taxpayer must file an application for existence according to the provisions of Article 148 of the General Tax Code.
This application must be made within 30 days of:
- First, the constitution, in case of a company organized under Moroccan law;
- Second, the establishment, in case of a non-resident company;
- Finally, of the beginning of the activity, in case of individual taxpayers.
Generally, the application for a tax identifier is made at the same time as the creation of the company.
Keep in mind that other legal forms, such as branches of foreign companies, also must have a tax identifier.
Use of the tax ID
The tax ID is used by the tax authorities to identify companies or individuals as follows:
- First, tax identifiers must be indicated on all invoices issued by taxpayers. Indeed, invoices without a tax identifier are not valid;
- Second, this identifier should appear on all tax returns;
- Third, your tax identifier enables you to create a SIMPL account. (SIMPL is an online platform set forth by the Moroccan tax administration for submitting tax returns)
- Fourth, a tax ID is necessary to communicate with tax authorities. In fact, your tax ID must figure on:
- All exchanges with the tax administration ;
- Issued notices ;
- Tax notifications
If you have entrusted the creation of your company to a chartered accountant or another consultant, you probably already have tax identifier.
Tax ID vs ICE: What is the Difference?
The Common Enterprise Identifier (ICE – Identifiant Commun des Entreprises) is a number that identifies the company and its branches in a unique and standardized way to all administrations.
Since 2016, it has been added to other legal identifiers, namely:
- Tax identifier,
- Trade register number
- And National Social Security Fund number
ICE’s main purpose is to make inter-administration communication more efficient.
In short, keep in mind the following:
- Your tax ID identifies you only to the tax administration.
- Your ICE identifies you to all administrations.
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