ICE, IF, RC: Complete Guide to Moroccan Tax Identifiers

Every business operating in Morocco must have several official identifiers for tax and legal purposes. Understanding these numbers is crucial for compliance, invoicing, and official communications. This guide explains everything you need to know.

Overview of Moroccan Tax Identifiers

Morocco uses three primary business identifiers:

ICE - Identifiant Commun de l'Entreprise

What is ICE?

The ICE (Common Enterprise Identifier) is Morocco's universal business identification number, introduced in 2016 to create a single, unified identifier for all businesses.

ICE Format

The ICE consists of 15 digits divided into three parts:

[000000000] [00000] [00]
└─ 9 digits ─┘└ 5 digits ┘└ 2 digits ┘
   Company ID    Unit ID     Check digits

Example: 001234567000089

ICE Breakdown

Where to Find Your ICE

• Tax registration certificate (Attestation d'inscription)
• Commercial register extract
• ICE verification portal: www.ice.gov.ma

ICE on Invoices

The ICE is mandatory on all invoices under Morocco's commercial code. Both supplier and customer ICE must appear on:

• Sales invoices
• Credit notes
• Debit notes
• Quotations (recommended)

IF - Identifiant Fiscal

What is IF?

The IF (Fiscal Identifier) is assigned by the Direction Générale des Impôts (DGI) and is used for all tax-related matters.

IF Format

The IF consists of 8 digits:

12345678

Example: 40678234

IF Usage

The IF is required for:

• Tax declarations (IS, IR, TVA)
• DGI correspondence
• Tax certificates
• E-invoicing submission
• Annual financial statements

Where to Find Your IF

• DGI SIMPL portal account
• Tax registration certificate
• Previous tax returns
• Tax payment receipts

RC - Registre de Commerce

What is RC?

The RC (Commercial Register) is your registration number with the local commercial court (Tribunal de Commerce).

RC Format

The RC format varies by city and includes:

[City Code]-[Number]

Examples:

• Casablanca: 123456 or RC-CASA-123456
• Rabat: RC-RABAT-78901
• Marrakech: RC-MRK-45678

RC Components

RC Usage

The RC is required for:

• Legal contracts
• Company letterhead
• Official communications
• Bank account opening
• Some invoice requirements

Other Important Identifiers

CNSS Number

Patent Number

TP Number

Validation Rules

ICE Validation

To validate an ICE number:

1. Length Check: Must be exactly 15 digits
2. Numeric Check: Only numbers 0-9
3. Unit Check: Digits 10-14 must be valid
4. Checksum: Last digit validates the number

// Simple ICE validation
function validateICE(ice) {
  // Remove spaces and check length
  const clean = ice.replace(/\s/g, '');
  if (clean.length !== 15) return false;

  // Check if all digits
  if (!/^\d{15}$/.test(clean)) return false;

  return true;
}

IF Validation

To validate an IF number:

1. Length Check: Must be exactly 8 digits
2. Numeric Check: Only numbers 0-9
3. DGI Registry: Can be verified on SIMPL portal

// Simple IF validation
function validateIF(ifNumber) {
  const clean = ifNumber.replace(/\s/g, '');
  return /^\d{8}$/.test(clean);
}

Where Each Identifier is Required

Common Issues and Solutions

Issue 1: Customer Doesn't Have ICE

Solution: For individual customers (B2C), you may use:

• National ID (CIN) as alternative
• Or note "Particulier" without ICE

Issue 2: ICE Validation Fails

Common Causes:

• Typo in the number
• Using old/outdated ICE
• Company not yet registered

Solution: Verify on ice.gov.ma

Issue 3: Multiple ICE for One Company

This is normal for:

• Companies with multiple branches
• Different business units
• Separate legal entities within a group

Issue 4: IF Changed After Reorganization

Action Required:

• Update all systems with new IF
• Notify customers and suppliers
• Update DGI records

Getting Your Identifiers

For New Businesses

1. Step 1: Register with Tribunal de Commerce → Get RC
2. Step 2: Register with DGI → Get IF
3. Step 3: ICE is auto-generated after registration
4. Step 4: Register with CNSS → Get CNSS number

Timeline

How Hisab Handles Tax Identifiers

Hisab makes managing tax identifiers easy:

For Your Company

• Store ICE, IF, RC in organization settings
• Auto-populate on all invoices
• Validation ensures correct format

For Customers

• Customer database stores all identifiers
• Validation on entry prevents errors
• Bulk import with validation

For E-Invoicing

• Automatic inclusion in UBL XML
• DGI-compliant formatting
• Validation before submission

Best Practices

1. Verify Before Adding: Always verify customer identifiers on official portals
2. Keep Updated: Regularly check for changes
3. Store Securely: Treat identifiers as sensitive data
4. Validate Automatically: Use software validation
5. Train Staff: Ensure team knows identifier requirements

Quick Reference

Conclusion

Understanding Moroccan tax identifiers is essential for business compliance. The ICE, IF, and RC each serve specific purposes and are required in different contexts. Using a platform like Hisab ensures these identifiers are properly validated and included on all your business documents.

Ready to streamline your invoicing? Start with Hisab and let us handle the compliance details automatically.