In this article
The auto-entrepreneur regime in Morocco, introduced by law no. 114-13, has considerably simplified starting a business. But invoicing remains a source of confusion for many. Whether you are a freelance developer, a consultant, a craftsperson or a service provider, here is everything you need to know to invoice correctly.
1. Is an auto-entrepreneur required to issue invoices?
Yes. Every commercial transaction must be backed by an accounting document. For an auto-entrepreneur, this takes the form of an invoice or a receipt depending on the nature of the transaction.
An invoice is particularly important when:
- Your client is a company (it needs the invoice for its accounting)
- The amount exceeds 1,000 MAD incl. VAT
- You work with public administrations or large companies (which often require a formal invoice)
2. Which identification numbers must be shown?
Unlike an SARL or an SA, the auto-entrepreneur has specific identification documents:
| Identifier | Mandatory on invoice | Where to get it |
|---|---|---|
| ICE | Yes | Issued upon registration with OMPIC or the CRI |
| IF (Tax Identification Number) | Yes | Declaration of existence to the DGI |
| Auto-entrepreneur registration no. | Recommended | Issued by the CRI upon registration |
| RC | Not required | Unless registered in the commercial register |
3. Must an auto-entrepreneur charge VAT?
This is the most frequent question. The answer depends on your turnover:
- As long as you stay within the auto-entrepreneur regime (annual turnover ≤ 500,000 MAD for trade, industry and crafts, ≤ 200,000 MAD for services): you do not charge VAT. Your invoices carry the mention "VAT not applicable" (or "Not subject to VAT").
- If you exceed these caps: you leave the auto-entrepreneur regime and move to a standard regime, with ordinary VAT rules. Check with your accountant before you get there.
Special case: if you work mainly with companies that are subject to VAT, it may be advantageous to opt into VAT voluntarily even below the threshold. Your client will be able to recover the VAT you charge them, which can be a commercial advantage.
4. Mandatory details on your auto-entrepreneur invoice
- Your first and last name (or trade name)
- Your address
- Your ICE and IF
- The mention "Auto-entrepreneur" or the legal form
- Invoice number (sequential)
- Issue date
- Precise description of the service or goods
- Amount excl. VAT (or incl. VAT if not subject to VAT)
- If subject to VAT: VAT rate, VAT amount, total incl. VAT
- If not subject to VAT: the mention "Not subject to VAT"
- Bank details (RIB)
- The client's ICE and address (if a company)
5. The auto-entrepreneur's social contribution regime
In Morocco, the auto-entrepreneur pays contributions to the CNSS based on declared turnover, not on profit. The rates applicable in 2026:
| Sector | Flat-rate final IR rate | Maximum annual turnover |
|---|---|---|
| Commercial activities | 0.5% | 500,000 MAD |
| Craft activities | 0.5% | 500,000 MAD |
| Service provision | 1% | 200,000 MAD |
Beyond these ceilings, you must switch to a standard tax regime (simplified net income or actual net income).
6. Common mistakes to avoid
- Forgetting the ICE — without the ICE on the invoice, your professional client cannot deduct the VAT (even if you are not subject to VAT, the ICE remains mandatory)
- Non-sequential numbering — even auto-entrepreneurs must follow continuous numbering
- Collecting payment without issuing an invoice — exposes you to a tax reassessment in case of an audit, even below the VAT threshold
- Not archiving — invoices must be kept for 10 years
Billora, built for auto-entrepreneurs
Billora's Starter plan is entirely free and covers all of an auto-entrepreneur's needs: up to 10 invoices per month and 5 clients, with ICE, IF, automatic numbering and DGI-compliant PDF.