Glossary Moroccan tax.
The terms you'll meet on your tax card, in your VAT return, or on the SIMPL portal — explained without jargon, updated for LF 2026.
Ongoing reforms
- Electronic tax address
- Since the 2026 Finance Law (Art. 145-X of the CGI), every Moroccan taxpayer — including self-employed — must declare an electronic address to the DGI via form ADC450 on the SIMPL portal.
- E-invoicing
- Moroccan e-invoicing is a tax reform (CGI Art. 145, LF 2024) that will require every B2B invoice to be validated by the DGI platform (clearance model). Rolled out in three phases, 2026–2029.
- xHub
- xHub is the Moroccan company (Casablanca Technopark, founded 2015) selected by the DGI in July 2024 to develop the national e-invoicing platform, under a 6.3M MAD contract.
Regimes
- Self-employed (auto-entrepreneur)
- Simplified Moroccan individual-entrepreneur status (Law 114-13), capped at 500,000 MAD annual revenue for services and 2,000,000 MAD for commerce/industry.
- Unified Professional Contribution
- The Unified Professional Contribution (CPU) is a simplified Moroccan tax regime for small professionals, replacing IR + VAT with a single withholding.
Accounting
- CNC Opinion No. 24
- Opinion No. 24 of the National Accounting Council (14 June 2023) defines the mandatory technical format of the Moroccan Accounting Entries File (FEC).
- FEC
- The FEC (Accounting Entries File) is a standardized file that every taxpayer keeping books must be able to produce, per CNC Opinion No. 24 (14 June 2023). Made directly mandatory by the 2026 Finance Law.
Identifiers
- ICE
- The ICE (Common Enterprise Identifier) is a unique 15-digit number assigned by the Moroccan tax administration to every company. It is mandatory on any B2B invoice.
- IF
- The IF (Tax Identifier) is the fiscal number assigned by the Moroccan DGI to every taxpayer, used for all declarations and payments (IS, IR, VAT).
- SIMPL
- SIMPL (Integrated Online Tax Declaration & Payment System) is the DGI portal for electronic tax filings and payments (VAT, IS, IR, claims).