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Are you looking for your TP number or a partner's in order to complete an invoice? The TP is the professional tax number (TP, formerly « patente »). Here is what it is used for and how to find it.
Disclaimer: this is an educational summary, not legal advice. Check the current procedures with the DGI or your chartered accountant.
What is professional tax (TP)?
The professional tax (TP, formerly « patente ») is a local tax owed by any individual or company carrying out a professional activity in Morocco. It is calculated on the rental value of the professional premises and equipment. New businesses benefit from a 5-year exemption from the start of their activity, but they remain registered for the TP: their number exists from the moment of registration.
The TP number identifies the business for professional tax purposes. It is one of the mandatory invoice details, along with the ICE, the IF and the RC. To place each identifier, read our guide to ICE, IF, RC and TP.
Where to find your TP number?
- On your professional tax registration certificate.
- On the annual notice for professional tax, when it is issued.
- On your tax certificates issued by the DGI.
- On your invoices already issued, if your legal details are up to date.
- In your SIMPL account. According to the Ministry of Finance, the DARIBATI mobile app lets SIMPL subscribers view and download their TP registration certificate and their IF slip.
Looking up a customer's or supplier's TP number
The safest way is to ask the company for the number: it appears on its invoices and on its TP registration certificate. The DGI also offers online services for taxpayers; check its portal to see which ones are open to the public, and have your chartered accountant confirm any doubt.
TP, IF, ICE, RC: do not mix them up
- TP: professional tax (a local tax, number issued via the DGI).
- IF: tax identification number assigned by the DGI. Read Company IF: where to find it.
- ICE: 15-digit common company identifier. Read ICE: where to find it and how to verify it.
- RC: trade register number, issued by the commercial court.
Entering your TP in Billora
Enter your TP only once in Settings → Company: it then appears on all your invoices, quotes, credit notes and purchase orders.
Frequently asked questions
What is the TP number?
It is the business's registration number for professional tax (formerly « patente »). It is mandatory on invoices.
How do I find my TP number?
On your TP registration certificate, your annual notice, your tax certificates, your invoices, or in your SIMPL account (DARIBATI app).
Does a business exempt from TP have a TP number?
Yes. The 5-year exemption for new businesses applies to payment of the tax, not to registration: the number exists from the start.
Is TP the same thing as the « patente »?
Yes, « patente » is the former name of professional tax.