Invoicing in Morocco in 2026: what an invoice must show, ICE and VAT
A Moroccan invoice is more than a page with a total on it. The General Tax Code sets out what it must contain, and a business client can only deduct the expense with a proper invoice in its name. This guide covers how to make a compliant invoice, what ICE, IF, RC and TP mean, which VAT rates apply in 2026 and how long to keep invoices, whether you run a company, a shop or work as an auto-entrepreneur. It is written for foreign freelancers and businesses billing Moroccan clients as much as for locals.
What a valid Moroccan invoice must show (article 145)
Article 145-III requires invoices pre-numbered from a continuous series, or issued by software in a continuous series. On top of the usual commercial details, every invoice must show:
- the seller's identity;
- the seller's tax ID (IF) and business tax (taxe professionnelle) number;
- the date of the operation;
- the client's name or company name, address and ICE;
- the price, quantity and nature of the goods, work or services;
- the VAT amount, shown separately from the price, or the mention of the exemption or suspension regime;
- the payment references and method.
The seller's ICE comes on top of this list (article 145-VIII). Taxpayers who are not traders must put their IF and business tax number on every document they give clients (article 145-VII). For a sale to a private customer, a till receipt can replace the invoice if it shows at least the date, the seller, the product or service, the quantity and the price.
The "Required details" panel under the preview ticks these off as you fill in the form.
ICE, IF, RC and TP explained
- ICE (identifiant commun de l'entreprise, common business identifier): it must appear on your invoices and on every tax return (article 145-VIII), and a business without one cannot use the code's exemptions (article 164-I). For financial years starting from 1 January 2019, the client's ICE is required on the invoice too.
- IF (identifiant fiscal, tax ID): the number given by the local tax office (article 145-III-2°).
- TP (taxe professionnelle, still often called the patente): your assessment number for this local business tax, governed by law 47-06.
- RC (registre de commerce, trade register): the registration number of traders and companies. Article 145 does not name it, but it is one of the usual commercial details, so add it if you are registered.
- CNSS: optional on an invoice.
Invoice (facture) or quote (devis)?
A quote comes before the sale: it describes the work, its price and how long the offer stays valid, and the client accepts or declines it. The invoice comes after delivery: it is the document article 145 is about, the one your client records and uses to deduct the expense (article 146). A pro forma invoice, often asked for an advance payment or a file, works like a quote: it does not replace the final invoice.
Keep two separate series, for example D-2026-001 for quotes and F-2026-001 for invoices: the generator numbers them for you: F-2026-002 follows F-2026-001, and quotes keep their own D- series. The invoice series must stay continuous, with no skipped or reused numbers.
Moroccan VAT rates in 2026: 20% and 10%
Since 1 January 2026, article 99 has only two rates: 20%, the standard rate, and 10%, the reduced rate (hotels, restaurants and other operations listed in article 99). The 2024 finance law set a step-by-step transition that ends this year (article 247-XXXXI):
| Operation | 2025 | 2026 |
|---|---|---|
| Electricity | 18% | 20% |
| Electricity meter rental | 15% | 20% |
| Passenger and goods transport, other than urban and road | 18% | 20% |
| Urban transport and road transport | 12% | 10% |
| Refined or cube sugar | 9% | 10% |
On the invoice, VAT is worked out per rate and then added up. An example from the generator: a service at 8,500 MAD excl. VAT at 20% and two units at 1,200 MAD excl. VAT at 10% give 10,900 MAD excl. VAT, 1,700 plus 240 MAD of VAT, and 12,840 MAD incl. VAT. For an exempt operation, pick "Exempt" on the line and write the exemption article in the terms: article 145 then asks for the exemption mention instead of the tax.
The amount in words
The closing line "Arrêtée la présente facture à la somme de", the invoice total written out in words, is a widespread habit in Morocco. It is not one of the article 145 details, but it heads off disputes about the total, because a figure is easier to alter than a sentence. The generator writes it for you in French, Arabic or English, with an optional Arabic line under a French or English invoice: 12,840 MAD becomes "douze mille huit cent quarante dirhams" in French and "اثنا عشر ألفاً وثمانمائة وأربعون درهماً" in Arabic, and centimes are written out too.
Prefill lines for your trade
The "Your activity" menu fills in typical lines for common trades in Nador: car rental, restaurant or café, hotel, construction, electrician or plumber, garage, aluminium joinery, customs broker, real estate agency, shop, web freelancer, transport, catering, hair and beauty, and import-export. Prices stay empty because they are yours to set, and everything can be edited.
The suggested VAT rate follows the code: 10% for accommodation, restaurants and cafés, and road freight (article 99-B-1°), 20% for everything else (article 99-A). A retailer under 2,000,000 MAD turnover is outside VAT (article 89-I-2°) and exports are exempt (article 92-I-1°): pick "No VAT" then. The document style (classic, modern, minimal, elegant or bold accent) changes the layout, not the content: what you see is what prints.
Invoices for auto-entrepreneurs
Article 145 does not apply to individuals under the auto-entrepreneur scheme or the single professional contribution (paragraph XI), with one exception: like every taxpayer, they must have an email address (paragraph X). A business client still needs a proper invoice in its name to deduct the expense (article 146), so include your name, ICE, the date, a number from a continuous series and the details of the service.
If you bill one client more than 80,000 MAD of services in a year, the surplus is subject to a 30% withholding: the auto-entrepreneur tax calculator shows what that costs, along with the quarter's CNSS contribution.
How long to keep invoices: 10 years
Article 211 requires you to keep, for ten years and at the place where you are taxed, copies of sales invoices or till receipts, proof of expenses and investments, and the accounting records. Accounts kept electronically are stored electronically. If records are lost, you must tell the tax inspector by registered letter within 15 days (30 days in case of force majeure).
This generator keeps your documents in "My documents" on this device only, so export a JSON backup now and then and save every invoice as a PDF in a backed-up folder. Companies, taxpayers under the real or simplified net income regime and VAT-registered businesses must also use invoicing software that meets the criteria set by the tax administration (article 145-IX), with the details fixed by regulation for each sector. A free template helps you draft an invoice; it does not replace that system.
For day-to-day bookkeeping, see our article on essential apps for Moroccan small businesses, and if you hire staff, the net salary calculator estimates what an employee takes home.