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The IF (identifiant fiscal, or tax identification number) is the number that identifies your company with the Moroccan tax authority. You will find it on your invoices, your tax returns and your certificates. Here is what it stands for, how it differs from the ICE, and where to find it.
Disclaimer: this is an educational summary, not legal advice. The DGI's procedures and online services change over time: check them on the official portal or with your chartered accountant.
What is the IF (tax identification number)?
The IF is a number assigned by the Direction Générale des Impôts (DGI) to every taxpayer when they register for tax purposes, that is, when the company files its declaration of existence. It does not change during the life of the company and serves as the reference for all your tax obligations: VAT, corporate income tax or personal income tax, and the professional tax (TP).
The IF is one of the mandatory mentions on an invoice, together with the ICE, the RC and the TP. See our complete guide to ICE, IF, RC and TP.
IF and ICE: what is the difference?
| IF | ICE | |
|---|---|---|
| Name | Tax identification number (identifiant fiscal) | Common company identifier (identifiant commun de l'entreprise) |
| Assigned by | The DGI | When the company is created (CRI / OMPIC) |
| Format | A number specific to the DGI | Exactly 15 digits |
| Used for | Your tax obligations | Identifying the company with all administrations |
The two numbers are not interchangeable: an invoice must show each one in its proper place. For the ICE, read where to find it and how to check it.
Where can you find a company's IF?
For your own company
- On your IF certificate (bulletin d'identifiant fiscal) issued by the DGI at registration.
- On your tax certificates and your tax returns (VAT, corporate tax, income tax).
- On the invoices you have already issued, if the legal mentions are up to date.
- In your SIMPL space on the DGI portal. According to the Ministry of Finance, the DARIBATI mobile app lets SIMPL subscribers view and download their IF certificate and their professional tax registration certificate.
For a customer or a supplier
- On their invoices and quotes: the IF must appear there.
- By asking them: a company can send you its IF certificate or a tax certificate.
If an IF looks inconsistent to you (an invoice without an IF, an obviously wrong number), ask for a corrected invoice: a missing or wrong mention can cause problems for VAT deduction.
Entering your IF in Billora
In Billora, you enter your ICE, IF, RC and TP only once in Settings → Company. They then appear automatically on every invoice, quote, credit note and purchase order.
Frequently asked questions
What is a company's IF?
It is the tax identification number assigned by the DGI to the company when it registers for tax purposes. It appears on its invoices and tax documents.
Are the IF and the ICE the same thing?
No. The IF is the DGI's number; the ICE is a common 15-digit identifier assigned when the company is created.
Where can I find my IF if I have lost my certificate?
On your tax returns or tax certificates, on the invoices you have issued, or in your SIMPL space / the DARIBATI app if you are a subscriber. Otherwise, contact your tax office.
Is the IF mandatory on an invoice?
Yes, the IF is one of the mandatory mentions on an invoice in Morocco, together with the ICE, the RC and the TP.