Identifiers
SIMPL
SIMPL (Integrated Online Tax Declaration & Payment System) is the DGI portal for electronic tax filings and payments (VAT, IS, IR, claims).
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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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.
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).
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.