How to Create a Professional Invoice in Morocco

Legal Requirements for Moroccan Invoices

Moroccan law requires every commercial transaction to be documented with a facture (invoice). The invoice must be issued in at least two copies — one for the client and one for your records. Invoices must be numbered sequentially without gaps, and this sequence must continue across the entire fiscal year.

Failure to issue proper invoices can result in penalties from the Direction Générale des Impôts (DGI). For businesses subject to TVA (Taxe sur la Valeur Ajoutée), the invoice is also the primary document used to claim input tax credits, so accuracy is critical for both parties.

Mandatory Fields on a Moroccan Invoice

Every facture issued in Morocco must contain the following information:

• Seller's full legal name (raison sociale) and trading name if different
• Seller's ICE (Identifiant Commun de l'Entreprise) — the unique business identifier
• Seller's IF (Identifiant Fiscal) and tax registration number
• Seller's RC (Registre de Commerce) number and city of registration
• Seller's address and contact details
• Buyer's name, address, and ICE number (for B2B transactions)
• Sequential invoice number and date of issue
• Detailed description of goods or services provided
• Quantity, unit price (HT — hors taxe), and line total
• TVA rate applied (20%, 14%, 10%, or 7%) and TVA amount
• Total HT (before tax), total TVA, and total TTC (toutes taxes comprises)
• Payment terms and method

Understanding TVA (Moroccan VAT)

TVA (Taxe sur la Valeur Ajoutée) is Morocco's value-added tax system. The standard rate is 20%, but reduced rates apply to certain goods and services: 14% for transport and some professional services, 10% for hospitality and certain food products, and 7% for basic necessities like water, electricity, and school supplies.

Auto-entrepreneurs (freelancers) with annual revenue below MAD 500,000 for services or MAD 2,000,000 for commercial activities may be exempt from TVA. However, once you exceed these thresholds, you must register for TVA and begin charging it on your invoices. Check your current status with your accountant or the DGI.

ICE: The Moroccan Business Identifier

The ICE (Identifiant Commun de l'Entreprise) is a 15-digit number assigned to every business entity in Morocco. It is mandatory on all invoices, contracts, and official business documents. Your ICE must appear prominently on your invoice — typically in the header alongside your company name.

When invoicing another Moroccan business, you should also include their ICE number. This enables both parties to properly reference the transaction for tax purposes. You can verify a company's ICE on the official ice.gov.ma portal.

Currency and Payment Considerations

The Moroccan Dirham (MAD) is the official currency, and domestic invoices must be denominated in MAD. For international clients, you may invoice in foreign currencies (EUR, USD, GBP), but you should note the MAD equivalent using the Bank Al-Maghrib exchange rate on the invoice date — this is needed for your tax declarations.

Common payment methods in Morocco include bank transfer (virement bancaire), check, and increasingly, digital payment platforms. Specify your RIB (Relevé d'Identité Bancaire) on the invoice for bank transfers. Payment terms in Morocco are regulated — the legal maximum payment period is 60 days from the invoice date for B2B transactions, as per the Loi 49-15.