Reference

Moroccan tax terms, in plain words

Your comprehensive guide to understanding Moroccan fiscal terminology, tax identifiers, and e-invoicing standards for DGI 2026 compliance.

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Tax & Contributions

Essential Moroccan tax terms and social contributions

Taxe sur la Valeur AjoutéeTVA: Morocco's Value Added Tax, applied to most goods and services. In 2026: a 20% standard rate and a 10% reduced rate, plus 0% and exempt categories (the former 7% and 14% rates were phased out).; Example: A product sold for 1000 MAD with 20% TVA = 1200 MAD total; Read the full guide: Taxe sur la Valeur Ajoutée
Impôt sur les SociétésIS: Corporate Income Tax on company profits. In 2026, 20% for net taxable income under 100M MAD and 35% at or above (40% for the financial sector).; Example: A company with 500,000 MAD taxable income pays IS at the 20% rate
Impôt sur le RevenuIR: 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
Caisse Nationale de Sécurité SocialeCNSS: 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
Assurance Maladie ObligatoireAMO: 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

Identifiant Commun de l'EntrepriseICE: A unique 15-digit identifier assigned to every Moroccan business entity. Required on all invoices and official documents.; Example: ICE: 001234567890123; Read the full guide: Identifiant Commun de l'Entreprise
Identifiant FiscalIF: Tax Identification Number assigned by DGI for tax administration purposes. Used for all tax declarations.; Example: IF: 12345678; Read the full guide: Identifiant Fiscal
Registre de CommerceRC: Commercial Register number obtained when registering a business with the tribunal of commerce.; Example: RC Casablanca: 123456
Taxe ProfessionnelleTP: Professional Tax (formerly Patente) paid annually by businesses based on rental value and activity type.; Example: TP is calculated based on premises rental value
Taxe ProfessionnelleTP: 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

Universal Business LanguageUBL: 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
Cross Industry InvoiceCII: 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
FactureFAC: 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
Avoir / Note de CréditAV: 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
DevisDEV: 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

Direction Générale des ImpôtsDGI: Morocco's General Tax Directorate responsible for tax collection and the 2026 e-invoicing mandate.; Example: DGI manages the e-invoicing platform SIMPL
Clearance ModelCLR: 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
Archivage LégalARC: Legal requirement to store invoices for 10 years with guaranteed integrity and accessibility.; Example: Hisab provides 10-year compliant archive storage
Signature ÉlectroniqueSIG: Digital signature ensuring invoice authenticity and integrity, required for e-invoicing compliance.; Example: Invoices are digitally signed with SHA-256 hashing
Exchange HubXHUB: 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

Société à Responsabilité LimitéeSARL: Limited Liability Company, the most common business structure in Morocco for SMEs.; Example: ABC SARL with capital of 100,000 MAD
Société AnonymeSA: Public Limited Company requiring minimum 300,000 MAD capital (3,000,000 for public offerings).; Example: XYZ SA with board of directors
Société par Actions SimplifiéeSAS: Simplified Joint Stock Company offering flexible governance structure, popular for startups.; Example: Tech Startup SAS with single shareholder
Auto-EntrepreneurAE: 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; Read the full guide: Auto-Entrepreneur
FiduciaireFID: 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.