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Your comprehensive guide to understanding Moroccan fiscal terminology, tax identifiers, and e-invoicing standards for DGI 2026 compliance.
Essential Moroccan tax terms and social contributions
Morocco's Value Added Tax, applied to most goods and services. Standard rate is 20%, with reduced rates of 14%, 10%, and 7% for specific categories.
Example: A product sold for 1000 MAD with 20% TVA = 1200 MAD total
Corporate Income Tax levied on company profits. Rates range from 10% to 31% based on taxable income brackets.
Example: A company with 500,000 MAD profit pays IS according to progressive rates
Personal Income Tax applied to individual earnings. Progressive rates from 0% to 38% based on annual income.
Example: An employee earning 120,000 MAD/year pays IR at progressive rates
Morocco's National Social Security Fund providing retirement, health, and family benefits to private sector employees.
Example: Employer contributes 21.09% and employee 6.74% of salary to CNSS
Mandatory Health Insurance providing medical coverage to Moroccan employees and their dependents.
Example: AMO covers hospitalization, medications, and medical consultations
Official registration numbers required for Moroccan businesses
A unique 15-digit identifier assigned to every Moroccan business entity. Required on all invoices and official documents.
Example: ICE: 001234567890123
Tax Identification Number assigned by DGI for tax administration purposes. Used for all tax declarations.
Example: IF: 12345678
Commercial Register number obtained when registering a business with the tribunal of commerce.
Example: RC Casablanca: 123456
Professional Tax (formerly Patente) paid annually by businesses based on rental value and activity type.
Example: TP is calculated based on premises rental value
Business license tax paid to local authorities, calculated based on rental value of business premises.
Example: TP rate varies by city and business activity
Technical terms related to electronic invoicing formats
XML-based standard format (UBL 2.1) for electronic business documents including invoices. Required for DGI e-invoicing.
Example: Hisab exports invoices in UBL 2.1 XML format for DGI submission
UN/CEFACT standard for electronic invoices, an alternative to UBL used in some European countries.
Example: CII format uses UN/CEFACT syntax for invoice data
A commercial invoice documenting a sale of goods or services. Must include specific legal mentions in Morocco.
Example: Facture N° INV-2025-0001 dated January 15, 2024
Credit note issued to reduce or cancel a previously issued invoice. Must reference the original invoice.
Example: Avoir AVO-2025-0001 referencing Facture INV-2025-0001
A quotation or estimate document provided to customers before a sale is confirmed.
Example: Devis DEV-2024-001 valid for 30 days
Terms related to Morocco's e-invoicing mandate
Morocco's General Tax Directorate responsible for tax collection and the 2026 e-invoicing mandate.
Example: DGI manages the e-invoicing platform SIMPL
The e-invoicing model where invoices must be approved by tax authority before being sent to customers.
Example: Morocco uses a clearance model starting 2026
Legal requirement to store invoices for 10 years with guaranteed integrity and accessibility.
Example: Hisab provides 10-year compliant archive storage
Digital signature ensuring invoice authenticity and integrity, required for e-invoicing compliance.
Example: Invoices are digitally signed with SHA-256 hashing
The technical platform facilitating exchange of electronic invoices between businesses and DGI.
Example: Hisab connects to the exchange hub for invoice submission
Legal entity types recognized in Morocco
Limited Liability Company, the most common business structure in Morocco for SMEs.
Example: ABC SARL with capital of 100,000 MAD
Public Limited Company requiring minimum 300,000 MAD capital (3,000,000 for public offerings).
Example: XYZ SA with board of directors
Simplified Joint Stock Company offering flexible governance structure, popular for startups.
Example: Tech Startup SAS with single shareholder
Simplified legal status for individual entrepreneurs with annual revenue under 500,000 MAD (services) or 2,000,000 MAD (commerce).
Example: Freelance consultant registered as Auto-Entrepreneur
Accounting firm or trust company providing bookkeeping, tax, and administrative services to businesses.
Example: Fiduciaire managing accounts for 50+ client companies
Hisab handles all the compliance terminology and technical requirements so you can focus on your business.