Identifiersalso : Identifiant Commun de l'Entreprise
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.
Written by the Efatora editorial team · Published on 17/04/2026 · Last updated 18/04/2026
Full article available in French — Arabic / English translations of the detailed content are coming in a later update.
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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).
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.