ICE in Morocco: how do you obtain the Common Company Identifier in 2026?
The Common Company Identifier (Identifiant Commun de l'Entreprise, ICE) is a 15-digit number, introduced by Decree No. 2-11-63 of 20 May 2011 and assigned by the General Tax Directorate (Direction Générale des Impôts, DGI); it identifies each company and its establishments in a unique and permanent way with all Moroccan administrations. You do not have to take any separate step: the ICE is assigned free of charge at the time of formation, at the same time as the tax identification number (identifiant fiscal, IF) and the business tax (taxe professionnelle, TP). It must then appear on your invoices and your tax returns (Article 145 of the CGI).
The essentials in 6 points
In shortICE = Common Company Identifier, 15 digits (9 for the company, 4 for the establishment, 2 check digits)
Introduced by Decree No. 2-11-63 of 20 May 2011
Assigned by the DGI and shared between administrations (OMPIC, CNSS, customs, Office des Changes)
Mandatory on invoices and tax returns since 2016 (Article 145 of the CGI); 100 MAD fine per omission (Article 198 ter)
Free, permanent and unique per company, issued at the time of formation
Not to be confused with the IF (tax identification number) or the RC number (Commercial Register, Registre du Commerce)
the information provided in this article is for information purposes only and does not constitute personalized legal advice. We recommend that you consult a qualified legal expert before making any decision. Charikaty provides experts to support you: contact us for free advice.
Here is what you need to know to obtain and use it, and with Charikaty, you do everything online: your ICE is obtained in the same process as the formation of your company.
What is the ICE?
Legal definition
The Common Company Identifier is a unique identification number created by Decree No. 2-11-63 of 20 May 2011. Its purpose is to bring together the identifications previously scattered between the administrations (OMPIC, DGI, CNSS, Office des Changes, customs). Each administration keeps its own numbers, but all of them recognize the company through the ICE. The 2016 Finance Law (Loi de finances) then made it mandatory to show it on invoices and tax returns (Article 145 of the CGI).
The ICE pursues three major objectives:
- Simplifying the administrative formalities of companies
- Harmonizing the databases between administrations
- Strengthening the traceability of commercial and tax transactions
Characteristics of the ICE
| Characteristic | Detail |
|---|---|
| Length | 15 digits: 9 for the company, 4 for the establishment, 2 check digits |
| Assigned by | DGI, in a reference database shared with the other administrations |
| Validity | Permanent, for the entire life of the company |
| Cost | Free |
| Mandatory? | Yes, for any legal entity or individual carrying out an economic activity |
| Uniqueness | One ICE per company; each establishment is identified by its own 4 digits |
ICE vs other identifiers
| Identifier | Issued by | Format | Use |
|---|---|---|---|
| ICE | DGI | 15 digits | Common identifier, recognized by all administrations |
| IF (Tax Identification Number) | DGI | 7- or 8-digit number | Tax management (IS, IR, VAT) |
| RC No. (Commercial Register) | Commercial court registry (greffe du tribunal de commerce) | Serial number + city of the court | Commercial registration |
| CNSS No. | CNSS | Affiliation number | Social security registration of the employer |
| Business Tax No. | DGI | DGI number | Business tax (Law 47-06), exempt for the first 5 years |
The role of each of these numbers is detailed in our guides on a company's tax identification number (IF), on the Commercial Register and the RC number and on the 5-year business tax exemption.
Who must obtain an ICE?
The ICE concerns any person carrying out an economic activity in Morocco:
- Commercial companies: SARL, SARL AU, SAS, SA, SNC
- Individual traders registered in the Commercial Register
- Auto-entrepreneurs (self-employed status) governed by Law 114-13, a status presented in our guide on e-commerce without a company in Morocco
- Liberal professions (professions libérales) (lawyers, doctors, architects, chartered accountants, etc.)
- Branches of foreign companies registered in Morocco
MRE and foreign investors who set up a company in Morocco obtain the ICE under the same conditions, without any additional formality.
When should you obtain the ICE?
The ICE is assigned automatically, without a separate application:
- Companies: during the formation procedure, together with the IF and the TP, in the same process as registration (immatriculation) in the Commercial Register by the commercial court registry (the TP certificate is moreover required for registration, Article 76 of the Commercial Code [Code de commerce])
- Liberal professions and sole traders: upon the declaration of existence (déclaration d'existence) filed with the DGI within 30 days of the start of activity (Article 148 of the CGI)
- Auto-entrepreneurs: upon enrollment in the national auto-entrepreneur register (registre national de l'auto-entrepreneur) (RNAE)
Companies created before the ICE was rolled out received their number automatically and can find it on the administration's ICE portal.
How do you obtain the ICE?
For commercial companies
The ICE is issued as part of the formation procedure:
- Negative certificate (certificat négatif) from OMPIC (232.76 MAD online, valid for 90 days), whose procedure is described in our guide on the negative certificate in Morocco
- Articles of association (statuts) signed (advanced electronic signature, Law 43-20) and registered with the DGI within 30 days
- Tax enrollment: the DGI assigns the IF and the enrollment for the TP
- Registration in the Commercial Register by the commercial court registry (fees of about 1,200 MAD)
- Assignment of the ICE by the DGI immediately afterwards, then collection of the RC extract and the ICE certificate (attestation ICE), which can be downloaded from the ICE portal (ice.gov.ma) using the RC number and the IF
Law No. 88-17 makes it possible to complete these formalities electronically. With Charikaty, you send your documents online (identity documents of the partners, proof of the registered office, certificate of blocked funds [attestation de blocage des fonds] if the capital of an SARL exceeds 100,000 MAD) and we take care of the rest, including for partners residing abroad.
For auto-entrepreneurs
- Enrollment in the national auto-entrepreneur register, online or at a Barid Al-Maghrib branch
- Simplified file: CIN, proof of address, choice of activity
- Obtaining the auto-entrepreneur card, which shows the ICE and the IF
The status is reserved for activities whose turnover does not exceed 500,000 MAD (trade, industry, crafts) or 200,000 MAD (services).
For liberal professions and self-employed persons
- Declaration of existence with the DGI (Article 148 of the CGI), online or at the competent regional or prefectoral directorate
- Submission of the documents (CIN, diploma or authorization to practice, proof of the professional premises)
- Assignment of the IF, the TP and the ICE
Where must the ICE appear?
On commercial and tax documents
Article 145 of the General Tax Code (Code Général des Impôts) requires the ICE to be shown on:
- Invoices or documents serving as such (fee notes, credit notes) given to customers
- The customer's ICE where the customer is a company, mandatory since 1 January 2019 (2018 Finance Law)
- All tax returns (IS, IR, VAT)
As good practice, also show it on your quotes, purchase orders, delivery notes and contracts.
On communication materials
In practice, the ICE appears, together with the RC number and the IF:
- On the company's letterhead
- On the professional website and its legal notices
- In advertising materials and on packaging depending on the sector
The ICE is indeed intended to be communicated to customers, suppliers and partners, who can check it on the administration's ICE portal.
In administrative and banking formalities
The ICE is requested for:
- Opening a business bank account, whose required documents are listed in our guide to opening a business bank account in Morocco
- Applications for credit or financing
- Foreign exchange transactions and international transfers
- Customs clearance operations for import and export
- Access to public procurement
Does the ICE change when the company is modified?
Since the ICE is permanent, it does not change, even in the event of a transfer of the registered office or a change of manager. However, the information attached to it must be updated:
- Amending entry (inscription modificative) in the Commercial Register, within one month of the deed (Article 75 of the Commercial Code)
- Declaration of change with the DGI within 30 days (Article 149 of the CGI)
- CNSS update where applicable
Opening a new establishment gives rise to its own establishment code (4 digits), under the same root. In the event of cessation of activity, the declaration is filed with the DGI within 45 days (Article 150 of the CGI).
What penalties apply for a missing or inaccurate ICE?
A missing or inaccurate ICE exposes the company and its customers to penalties provided for by the CGI:
- Fine of 100 MAD per omission or inaccuracy of the ICE on invoices and returns (Article 198 ter of the CGI)
- Rejection of the invoice as supporting evidence by the customer: the expense may be added back and the VAT made non-deductible (Article 146 of the CGI)
- Failure to register in the Commercial Register: fine of 1,000 to 5,000 MAD after formal notice (mise en demeure) (Article 62 of the Commercial Code)
How does Charikaty obtain your ICE?
To obtain your company's ICE, you need a negative certificate, signed and registered articles of association, tax enrollment and registration in the Commercial Register. With Charikaty, you do everything online, simply and quickly. Charikaty is a private Moroccan legal-tech company specializing in company formation and compliance. Law No. 88-17 makes it possible to complete all the formation formalities remotely: with our online SARL formation service, we obtain your negative certificate, have your articles of association signed electronically, file your application at the commercial court registry and follow the assignment by the DGI of your IF, your ICE and your TP. You receive your identifiers without any travel, including from abroad. More than 250 companies have already been set up with Charikaty.
FAQ: ICE and tax identification
How many digits does the ICE have?
The ICE has 15 digits: 9 identify the company, 4 the establishment and 2 serve as a check key. It was introduced by Decree No. 2-11-63 of 20 May 2011.
Who assigns the ICE?
The ICE is assigned by the DGI as part of the company's formation, on the basis of its tax identification number and its registration. The reference database is shared with the other administrations (OMPIC, CNSS, customs), which all recognize this number.
Is there a fee for the ICE?
No, the ICE is free. Only the public formation fees apply (negative certificate, registry fees, legal publication).
What is the difference between the ICE and the IF?
The IF is the tax identification number assigned by the DGI to manage your taxes. The ICE is a common identifier of 15 digits recognized by all administrations. The two coexist and appear on your invoices.
What happens if I do not show my ICE on my invoices?
A missing ICE on an invoice exposes you to a fine of 100 MAD per omission (Article 198 ter of the CGI), and the customer may refuse the invoice, which does not allow it to justify its expense.
What should I do if I lose the ICE certificate?
In the event of loss, download a new ICE certificate from the ICE portal (ice.gov.ma) with your RC number and your IF, or find your number in your DGI SIMPL account.
Related articles
Create Your Company with Charikaty
With Charikaty, set up your company 100% online: negative certificate, electronically signed articles of association, filing at the commercial court registry, then obtaining your IF, your 15-digit ICE and your business tax from the DGI, without any travel.
Last updated: October 2026
- 100% online
- MRE friendly
- WhatsApp support 24/7WhatsApp support
