Is the ICE mandatory on invoices?

What is it for?

The ICE (Identifiant Commun de l'Entreprise, Common Company Identifier) is a 15-digit number that identifies a company with the Moroccan administration. It is among the identification details of an invoice. In practice: always fill it in, for your company as well as for your business clients.

Example. Karim invoices a restaurant in Tétouan. He wants his invoice to be in order: he checks that his own ICE is entered in his settings and that the restaurant's appears on the client record. The PDF then picks up both numbers by itself.

1. Is it mandatory?

Moroccan tax regulation (Article 145-IX of the General Tax Code, on invoice details and e-invoicing) provides for the ICE among the identification details. In Billora:

• Your ICE: essential. It is printed on all your documents, and DGI e-invoicing requires it ("L'ICE de votre entreprise est obligatoire", Your company's ICE is mandatory).
• The ICE of a business client (company): required for business-to-business e-invoicing. Without it, an invoice cannot be validated by the DGI.
• An individual client (natural person): no ICE, this is normal.

2. Where to find an ICE?

• On the Certificat de l'Identifiant Commun de l'Entreprise (Common Company Identifier certificate) (in Arabic: شهادة التعريف الموحد), issued by the tax authority. In Billora, the "Où trouver mon ICE ?" (Where to find my ICE?) icon next to the ICE field opens a sample certificate with the number framed in red.
• From your accountant or on your company documents.
• On ice.gov.ma, where you can obtain it free of charge if you do not have it.

3. Enter your company's ICE

1. Open Paramètres → Informations (Settings → Information).
2. In the Informations légales (Legal information) block, fill in the ICE (15 chiffres) (ICE (15 digits)) field.
3. Save. Your ICE now appears on your invoices, quotes and other documents.

4. Enter a client's ICE

1. Open the client's record (or create one: Répertoire → Clients, Directory → Clients).
2. Choose the type Entreprise (Company): the Identifiants fiscaux (Tax identifiers) card appears.
3. Enter the ICE (15 digits; only digits are accepted), as well as the IF and the RC if you have them.
4. Save. If the number does not have 15 digits, Billora answers "L'ICE doit contenir exactement 15 chiffres" (The ICE must contain exactly 15 digits).

5. Check an ICE

A free tool, the Vérificateur d'ICE (ICE checker), is available on the website (Calculators page: /calculateurs/verificateur-ice). It checks the form of the number: 15-digit length, structure and check key. Note: a "well-formed" ICE does not prove that the company exists or that it is in good standing; only the DGI can confirm that.

Frequently asked questions

My client is an individual: what should I do?

Choose the type Particulier (Individual): no ICE is requested.

I do not have my ICE yet.

Request it without delay from the tax authority (see ice.gov.ma). In the meantime, you can work in test mode, but do not omit it on your real invoices.

The ICE check key is flagged as incorrect.

Re-read the number against the certificate: a typo is the most common cause. Some older legitimate ICEs may not respect the check key: the check is an indication, not a verdict.

Is my ICE printed on my PDFs by itself?

Yes, as soon as it is entered in Paramètres → Informations.

Next steps