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When you set up a business in Morocco or receive an invoice from a supplier, you inevitably come across four acronyms: ICE, IF, RC and TP. These identifiers are at the heart of Moroccan tax compliance and are mandatory on all invoices. Here is what they mean, how to obtain them, and where to find them.
One guide per identifier: Company IF: where to find it · TP number: how to find it · ICE: where to find it and how to check it.
The ICE — Common Company Identifier
What is it?
The ICE (Identifiant Commun de l'Entreprise, the Common Company Identifier) is a unique 15-digit number assigned to every Moroccan company. It was made mandatory by Law No. 47-06 and has been required on all commercial invoices since 2013.
The ICE is the Moroccan equivalent of the French SIREN or the Belgian company number. It makes it possible to identify any company uniquely and permanently, whatever its legal form.
How do you obtain the ICE?
The ICE is assigned automatically when the company is created through the Regional Investment Center (CRI) or the OMPIC counter. It appears on:
- The negative certificate (if requested at the time of creation)
- The Trade Register extract
- The acknowledgment of receipt of the declaration of existence filed with the DGI
- The business license (Professional Tax)
Where to find it?
If you have lost your ICE, you can find it:
- On the ice.gov.ma portal by entering your company name
- From your CRI or your commercial court
- On your TP (Professional Tax) notice
Format and validation
The ICE must have exactly 15 digits. An ICE with 14 or 16 digits is invalid. On your invoices, always check the format of your customers' and suppliers' ICE — an incorrect ICE can invalidate your VAT deduction.
The IF — Tax Identifier
What is it?
The Tax Identifier (IF) is assigned by the Directorate General of Taxes (DGI) when the company files its declaration of existence. It is the number that identifies your company with the Moroccan tax authority for all your obligations: IS, VAT, IR (liberal professions).
How do you obtain it?
The IF is assigned when you file your declaration of existence with the tax office covering your area, within 30 days of the company's creation. This declaration can also be made online on the simba.tax.gov.ma portal.
Where to find it?
- On your tax identification certificate issued by the DGI
- On your VAT and IS returns
- In your personal account on simba.tax.gov.ma
The RC — Trade Register
What is it?
The Trade Register (RC) number identifies your company in the register kept by the commercial court of your city. It proves the legal existence of your company and is mandatory for commercial companies (SARL, SA, SNC, SCS).
Auto-entrepreneurs (individuals operating in their own name) may be exempt from the RC depending on their activity, but must register with the OMPIC.
How do you obtain it?
The RC is obtained when your company is registered with the commercial court covering your area (Casablanca, Rabat, Marrakech, etc.), or through the CRI when a business is created. The required documents vary depending on the legal form (articles of association, incorporation minutes, lease agreement…).
Where to find it?
- On the RC registration certificate issued by the court
- On the RC extract (model J), which can be requested at the commercial section of the court
- On the ompic.ma website (search by company name)
The TP — Professional Tax
What is it?
The Professional Tax (TP), formerly called "patente", is a local tax due by any individual or legal entity carrying out a professional activity in Morocco. The TP number is the identifier assigned by the Directorate General of Taxes for this specific tax.
The TP is calculated on the rental value of business premises and equipment. New companies benefit from a full exemption for 5 years from the start of their activity.
How do you obtain it?
The TP number is assigned when you file your tax declaration of existence with the DGI (often at the same time as the IF). You will receive a TP notice every year.
Where to find it?
- On your annual Professional Tax notice
- On your tax certificate issued by the DGI
- On simba.tax.gov.ma
Summary
| Identifier | Issued by | Mandatory on invoices | Format |
|---|---|---|---|
| ICE | OMPIC / CRI | Yes (since 2013) | 15 digits |
| IF | DGI | Yes | Variable (8–12 digits) |
| RC | Commercial court | Yes (commercial companies) | Varies by court |
| TP | DGI | Yes | Variable |
Why your customer's ICE is also mandatory on your invoices
If your customer is a VAT-registered business, its ICE must appear on the invoice you issue to it. Without this information, it will not be able to deduct the VAT you charged. That is why it is important to collect your customers' ICE as soon as you create their record.
Manage your identifiers automatically with Billora
Billora lets you set up your ICE, IF, RC and TP just once in your company settings. This information then appears automatically on every invoice, quote, credit note and purchase order you issue — in line with DGI requirements.