Invoice requirements in Morocco (2026): mandatory mentions, ICE and e-invoicing
What a Moroccan invoice must show in 2026: ICE, IF, TP and RC numbers, numbering, VAT at 10% or 20%, auto-entrepreneur wording, penalties and the e-invoicing rollout.
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Short answer: in Morocco, an invoice must show the seller's name and address, its ICE (15 digits), tax identifier (IF), taxe professionnelle number (TP) and, for commercial companies, the RC number; a unique sequential invoice number and the issue date; the client's name and address, plus the client's ICE when the client is a business; a precise description with quantities and unit prices; and the amount before tax, the VAT rate, the VAT amount and the total including tax. These rules come from article 145 of the Code Général des Impôts (CGI).
Mandatory mentions at a glance
| Mention | Who needs it | Notes |
|---|---|---|
| Seller name, address and contact details | Everyone | Head office or establishment address |
| ICE (Identifiant Commun de l'Entreprise) | Everyone, including auto-entrepreneurs | 15 digits |
| IF (identifiant fiscal) | Everyone | Tax identification number |
| Taxe professionnelle (TP) number | Businesses registered for it | Required even during an exemption period |
| RC (registre du commerce) number | Commercial companies | Depends on the nature of the activity |
| Invoice number | Everyone | Sequential, chronological, without gaps |
| Issue date | Everyone | The exact date the invoice is issued |
| Client name and address | Everyone | Most important for B2B invoices |
| Client ICE | When the client is a business or a public body | Optional for private individuals |
| Description, quantity, unit price | Everyone | Avoid vague lines such as "various services" |
| Amount before tax, VAT rate, VAT amount, total | VAT-registered sellers | One base and one VAT amount per rate |
VAT rates to show on the invoice
The VAT reform that started in 2024 was completed in 2026: the standard rate is 20% and the reduced rate is 10%. The former 7% and 14% rates were removed, and the products concerned moved to 10%, 20% or exemption. When one invoice mixes rates, show the taxable base and the VAT amount for each rate separately.
Auto-entrepreneurs
- Show your ICE: it has been required on auto-entrepreneur invoices since 2021.
- If you do not charge VAT, write the exact wording "TVA non applicable, article 91 du CGI".
- Do not add a VAT line or a "TTC" total that suggests VAT was charged.
Numbering, payment terms and record keeping
- Number invoices in one continuous series, with no gaps and no duplicates. During an audit, a gap can be treated as a sign of undeclared sales.
- State how and when the client should pay: bank transfer, cheque, card or another method, and the due date.
- Keep your invoices for 10 years.
Penalties
- Missing ICE: 100 MAD per omission, capped at 5,000 MAD per financial year.
- Wrong VAT: a VAT adjustment plus surcharges.
- An invoice that is missing mandatory mentions can cost your client the right to deduct the VAT, which quickly damages a business relationship.
Electronic invoicing: where things stand (October 2026)
Article 145 already provides for computerised invoicing, and the tax administration (DGI) has announced a gradual rollout of electronic invoicing from 2026:
- It starts with B2B invoices and large companies. Small businesses get a dedicated approach, including a free web interface on fatourati.gov.ma.
- Invoices will be structured (UBL format), electronically signed and validated in real time before they reach the client.
- Invoices to private individuals (B2C) are not concerned for now.
- An implementing decree sets the exact calendar by category of business. Check the DGI website for the dates that apply to you before you change your process.
How to create a compliant invoice
With our free invoice generator:
- Enter your ICE, IF, TP and RC numbers in the Other details field of your business section. They print under your name. Click "Save as my default details" so you never type them again.
- When the client is a business, add the client's ICE in the client's Other details field.
- Choose MAD as the currency and set the VAT rate (20% or 10%) on each line.
- Auto-entrepreneur: untick "Show tax column" and add "TVA non applicable, article 91 du CGI" in the notes.
Bill a client for goods or services, with taxes, discounts and a due date.
Sources
- Direction Générale des Impôts (DGI): Code Général des Impôts and official notes.
- Médias24: electronic invoicing explained by the Director General of Taxes (April 2026)