In brief: The tax ID (Identifiant Fiscal or IF) is a unique number assigned by the DGI to every taxpayer in Morocco. It is required on all invoices, tax returns, and for accessing the SIMPL portal. Businesses must file a declaration of existence within 30 days of incorporation.
In Morocco, any person or entity carrying out a lucrative activity must have a tax ID. Whether you are an individual entrepreneur, a company director, or a freelance professional, this identifier is essential to fulfill your tax obligations. In this comprehensive guide, we explain everything you need to know about the tax ID in Morocco: its definition, the procedure to obtain it, required documents, and how it differs from the ICE.
What Is a Tax ID (IF) in Morocco?
The tax ID in Morocco, commonly referred to as IF (Identifiant Fiscal), is a unique number assigned by the General Tax Directorate (Direction Générale des Impôts — DGI) to each taxpayer. This number enables the tax administration to precisely identify every individual or legal entity subject to taxation.
Any lucrative activity in Morocco is subject to taxation. Depending on the nature of the taxpayer, this takes the following form:
- Income Tax (IR — Impôt sur le Revenu) for individuals.
- Corporate Income Tax (IS — Impôt sur les Sociétés) for legal entities.
To be able to pay taxes and file tax returns, it is essential to hold a tax ID with the tax administration.
Permanent IF vs. Provisional IF
It is important to distinguish between two types of tax IDs in Morocco:
- Permanent (professional) tax ID: assigned to companies upon incorporation and to individuals carrying out a professional activity. It is used to pay income tax on professional earnings or corporate tax.
- Provisional IF: obtained for one-time declarations, for example when realizing a real estate capital gain.
Regardless of the legal form, any activity subject to VAT must have a tax ID. This also applies to foreign companies conducting business in Morocco through a tax representative.
How to Obtain a Tax ID (IF) in Morocco
To obtain a tax ID, the taxpayer must file a declaration of existence as provided by Article 148 of the General Tax Code. This declaration must be made within 30 days of:
- The incorporation, in the case of a company organized under Moroccan law;
- The establishment, in the case of a non-resident company;
- The start of the activity, in the case of individual taxpayers.
In practice, the application for a tax ID is made at the same time as the creation of the company. Other legal forms, such as branches of foreign companies, must also have this identifier.
Required Documents to Obtain the IF
To create a tax ID, an application must be completed through the tax identification form (bulletin d’identification fiscale). This form includes, among other things:
- Full name or company name
- Tax domicile or registered office address
- Copy of the national ID card (CNI) or residence permit
- Professional tax (TP) identification number
- Company bylaws (for legal entities)
- Negative certificate issued by OMPIC
The application can be submitted in person at the relevant DGI tax office or completed online through the DGI portal.
Uses of the Tax ID in Morocco
The tax ID is used by the tax authorities to identify companies and individuals. Specifically, this identifier must appear:
- On all invoices issued by the taxpayer. Invoices that do not include the tax ID are not considered valid for tax purposes;
- On all tax returns (corporate tax, income tax, VAT, minimum contribution, etc.);
- On the SIMPL portal: the tax ID enables you to create a SIMPL account (the online platform set up by the Moroccan tax administration for filing tax returns and making tax payments);
- In all communications with the tax administration: the tax ID must appear on all correspondence, issued notices, and tax notifications.
The tax ID may also be required by other administrations, particularly for public procurement, opening professional bank accounts, or applying for financing.
If you have entrusted the creation of your company to a chartered accountant or another consultant, you probably already have this number.
Tax ID for Individuals and Salaried Employees
The tax ID is not only for companies. Individuals may also need one in several situations:
- Independent professionals and auto-entrepreneurs: any professional carrying out a taxable activity must have a tax ID. For auto-entrepreneurs, this number appears on the AE card.
- Salaried employees: in principle, employees whose only income is their salary do not need a tax ID. The salary income tax is withheld at source by the employer. However, in certain specific cases (multiple income sources, request for income tax refund), an employee may apply for a tax ID.
Tax ID vs. ICE: What Is the Difference?
The ICE (Identifiant Commun de l’Entreprise — Common Enterprise Identifier) is a 15-digit number that identifies a company and its branches in a unique and standardized way across all Moroccan administrations.
Since 2016, the ICE has been added to other legal identifiers, namely:
- The tax ID (IF)
- The trade register number (RC)
- The National Social Security Fund number (CNSS)
Important: the ICE does not replace the other identifiers, which remain mandatory. You can look up your ICE on the official portal ice.gov.ma.
ICE Mandatory on Invoices Since 2019
Since January 2019, the ICE has been mandatory on all invoices. Any invoice that does not include the ICE of both the supplier and the client may be rejected by the tax administration. This measure aims to strengthen transparency and combat tax fraud.
In summary:
- Your tax ID identifies you only to the tax administration.
- Your ICE identifies you to all administrations (DGI, customs, CNSS, courts, etc.).
Professional Tax (TP) Number and CNSS Number
In addition to the IF and ICE, two other identifiers are essential for any business in Morocco:
Professional Tax (TP) Number
The professional tax, formerly known as the “patente,” is a local tax based on the rental value of professional premises. The TP number is assigned upon registration with the municipality for the professional tax roll. This number appears on tax returns and is frequently required for administrative procedures.
CNSS Number
The CNSS (Caisse Nationale de Sécurité Sociale — National Social Security Fund) number is assigned to any company that employs salaried workers. It is used to register employees with the social security system and to file social contribution declarations. Registration with the CNSS is mandatory within 30 days of hiring the first employee.
Validity Period of the Tax ID in Morocco
A tax ID in Morocco is assigned permanently for professional taxpayers (companies and individuals under the RNR or RNS tax regimes). The IF has no limited validity period. It must be cancelled at the end of business activity, upon the death of the taxpayer, or upon the liquidation of the company.
The law requires a modified declaration of the tax file in the following cases:
- Change of legal form of the company
- Transfer of registered office
- Suspension of business activity
- Liquidation or dissolution
How to Find Your Tax ID (IF) in Morocco
For Legal Entities
The tax ID number appears in the company incorporation file, specifically in the identifier notification bulletin. You can also find it on your previous tax returns, on the SIMPL portal, or by contacting your DGI tax office directly.
For Individuals
- If you carry out a professional activity, you have a tax ID if you have already filed your declaration of existence. For auto-entrepreneurs, it appears on the AE card.
- If you are a salaried employee with a single income source, you do not have a tax ID since salary income tax is withheld directly by the employer.
Online Lookup
It is possible to verify a tax ID or ICE online through the DGI portal (tax.gov.ma) or the ICE website (ice.gov.ma). These tools are particularly useful for verifying the information of a supplier or business partner.
Consequences of Not Having a Tax ID
Not having a tax ID in Morocco while carrying out a lucrative activity can lead to significant penalties:
- Surcharges and penalties: failure to file the declaration of existence within the required deadline results in a surcharge of 15% on the taxes due, with a minimum of 500 MAD.
- Invalid invoices: invoices issued without a tax ID are not tax-deductible for the client.
- Inability to file online: without a tax ID, you cannot access the SIMPL platform to file your tax returns electronically.
- Banking difficulties: banks require the tax ID to open professional accounts.
Frequently Asked Questions
What is the tax ID (IF) in Morocco?
The tax ID (Identifiant Fiscal or IF) is a unique number assigned by the General Tax Directorate (DGI) to each taxpayer in Morocco. It is required on all invoices, tax returns, and communications with the tax administration, and is essential for accessing the SIMPL online tax filing platform.
How do I obtain a tax ID in Morocco?
To obtain a tax ID, you must file a declaration of existence (Article 148 of the General Tax Code) within 30 days of company incorporation, establishment, or start of activity. The application is submitted with the tax identification form along with required documents including company bylaws, national ID, and the negative certificate from OMPIC.
What is the difference between the tax ID (IF) and the ICE?
The tax ID (IF) identifies you specifically to the tax administration (DGI), while the ICE (Identifiant Commun de l’Entreprise) is a 15-digit number that identifies your company across all Moroccan administrations including DGI, customs, CNSS, and courts. Both are mandatory and the ICE does not replace the IF.
For all tax assistance, consultations, and formalities, contact us.
