How do you obtain the tax ID (IF) of a company in Morocco in 2026?

The IF is a taxpayer's unique identifier with the Moroccan tax authorities. It is assigned by the DGI upon the declaration of existence provided for by Article 148 of the CGI 2026, which serves as registration for corporate income tax, VAT and professional tax (Law 47-06). It appears on the tax identification certificate (attestation d'identification fiscale), is used for all online filings and payments on the DGI's SIMPL portal and stays with the company throughout its existence.

Five administrative identifiers should be distinguished, including the ICE (common company identifier) and the Commercial Register number:

On the invoice, the IF, ICE, RC and professional tax particulars are mandatory (Article 145 CGI 2026): an incomplete invoice does not constitute a valid supporting document for the customer (Article 146).

Law No. 88-17 on the electronic creation of companies makes it possible to complete all the formation formalities remotely. The declaration of existence is sent to the DGI with the registration file, and each authority issues its own document:

1. Registration in the Commercial Register (RC number and extract) by the commercial court registry (Law 15-95; Law 53-95)
2. Assignment of the IF, the ICE and the professional tax number by the DGI (the professional tax certificate is then obtained on the basis of this number)
3. The company's affiliation with the CNSS (Dahir 1-72-184 of 27 July 1972), obtained at the time of incorporation, with the declaration of employees becoming mandatory from the first hire

The company receives its Commercial Register extract and its tax identification certificate (IF, ICE, TP), generally within the days following registration. With Charikaty, these identifiers are delivered to you online, without travelling, including for MRE.

Once the IF has been obtained, the company joins the SIMPL e-services (mandatory online filing and payment) and takes on its first obligations, detailed in the tax obligations of a new company: quarterly VAT returns for new taxpayers (Article 108), IS instalments from the second financial year (Article 170) and the annual tax return within 3 months of the year-end (Article 20). It benefits from the exemption from the minimum contribution (cotisation minimale) for the first 36 months (Article 144) and from professional tax for 5 years (Law 47-06).

Where the company was not formed electronically, or for a branch of a foreign company, the declaration of existence is filed with the tax office (service des impôts) with jurisdiction over the registered office, within 30 days of incorporation. Issuance is free of charge.

Documents usually requested:

• Signed articles of association (statuts)
• Registration extract from the RC
• Proof of address of the registered office (lease agreement, domiciliation, ownership)
• CIN or passport of the manager / legal representative
• Declaration of existence form (Article 148 CGI 2026)

Under Article 145 of the CGI 2026, invoices issued by any taxable person must include:

• The seller's IF and professional tax article number
• The seller's ICE and the business customer's ICE
• RC number and place of registration
• Company name, legal form, share capital and address
• Description of the goods or services
• Price excluding VAT, VAT rate and amount, price including VAT
• Date, sequential number of the invoice and method of payment

The absence of these particulars on the supplier's side deprives the customer of a valid and probative invoice (Article 146 CGI 2026) and undermines the deductibility of the expense and of the corresponding VAT.

The transfer of the registered office must be notified to the DGI within 30 days (Article 149 CGI 2026); the formalities at the registry are described in the transfer of the registered office. The cessation, sale, merger or conversion of the company is declared within 45 days (Article 150). Other changes (manager, company name, activity) are entered in the Commercial Register (Law 15-95), published in a legal announcements newspaper and in the Official Bulletin, and brought to the attention of the DGI with the updated articles of association. With Charikaty, the drafting of the deeds, the electronic signature, the filing with the registry and the legal publications are done online.

Tax identification certificates, returns and accounting documents are kept for 10 years (Article 211 CGI 2026; Article 22 of Law 9-88). Retention on electronic media is permitted; since the LF 2026, the accounts must also be capable of being presented in the form of an electronic accounting entries file (fichier des écritures comptables) compliant with CNC Opinion No. 24. Electronically signed documents retain their probative value (Law 43-20).

To obtain the IF, you need a company registered in the Commercial Register and a declaration of existence sent to the DGI within 30 days. Charikaty, a private Moroccan legal-tech platform specializing in company formation and compliance, completes these formalities for you, entirely online. With our online SARL formation service, we prepare your file, have your articles of association signed by advanced electronic signature (Law 43-20), file the registration application with the commercial court registry and follow up the assignment of your identifiers with the DGI and the CNSS. You receive your Commercial Register extract, your tax identification certificate (IF, ICE, TP) and your CNSS affiliation number without travelling, under Law 88-17.

More than 250 companies have already been set up with Charikaty.