Identifiersalso : Identifiant Fiscal
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).
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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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.
VAT
Moroccan VAT currently has four rates (20%, 14%, 10%, 7%), in the process of simplification toward a two-rate system (20% and 10%) under the tax reform launched in 2024.
SIMPL
SIMPL (Integrated Online Tax Declaration & Payment System) is the DGI portal for electronic tax filings and payments (VAT, IS, IR, claims).
