Invoicing in Morocco: the mandatory mentions
Updated October 2, 2026
In Morocco, an incomplete invoice is not only a payment problem: your client may lose the right to deduct the VAT or the expense, and you expose yourself to penalties during a tax audit. The rules come mainly from the General Tax Code (CGI). Here is what to put on every invoice, in the order a client and an inspector expect to find it.
Your company’s identifiers
At the top of the invoice, next to your name or company name and address:
- ICE (Identifiant Commun de l’Entreprise), 15 digits: mandatory on every invoice.
- IF (Identifiant Fiscal) given by the tax administration (DGI).
- Taxe professionnelle number (the former patente).
- RC (Registre du Commerce) number with the city of the court, for companies and registered traders.
- CNSS number, commonly shown even if not always required.
The client and the operation
Show the client’s name and address and, for a business client, its ICE: since the generalisation of the ICE, the buyer’s ICE is required on invoices between businesses.
Then the invoice number (a continuous chronological sequence, for example FA26-0001), the issue date, and for each line the precise description, quantity, unit and unit price excluding tax.
VAT, totals and payment
Show the VAT rate and amount for each rate, then the totals excluding tax, VAT and including tax. The standard rate is 20 %; reduced rates apply to some goods and services and are being simplified by the reform started in 2024, so check the rate of your activity with the DGI or your accountant.
It is customary in Morocco to write the total in words: “Arrêtée la présente facture à la somme de mille huit dirhams TTC”. Also state the payment method (transfer, cheque, cash) and its references: large cash payments limit what your client can deduct.
Self-employed (auto-entrepreneur) and good habits
An auto-entrepreneur does not charge VAT: the invoice shows the amount without VAT, with the ICE and identifiers of the status. Keep invoices and accounting documents for 10 years.
Never modify an issued invoice: correct it with a credit note. This guide is general information; rules change with each finance law, so check your case with your accountant.
General information, checked at the date shown. It does not replace advice from a professional for your situation.