Morocco
Morocco uses the Identifiant Fiscal (IF) as the main tax identifier for taxpayers. It also uses the Identifiant Commun de l'Entreprise (ICE) as a common business identifier across administrations for enterprises and professional activities.
TIN types
2 published formats. Open a type to see examples, structure details, and official sources.
Identifiant Fiscal (IF)
Current
Individuals
Entities
Direction Générale des Impôts (General Tax Directorate)
Tax identifier assigned by the DGI to identify Moroccan taxpayers for tax administration, including legal entities and natural persons with taxable or professional obligations.
Details
Direction Générale des Impôts (General Tax Directorate)
Tax identifier assigned by the DGI to identify Moroccan taxpayers for tax administration, including legal entities and natural persons with taxable or professional obligations.
On DGI tax registration or identification documents, tax-service accounts, tax returns, invoices, and company legal information.
Identifiant Commun de l'Entreprise (ICE)
Current
Individuals
Entities
Office Marocain de la Propriété Industrielle et Commerciale (Moroccan Office of Industrial and Commercial Property) / Direction Générale des Impôts (General Tax Directorate)
Common enterprise identifier used across Moroccan administrations for enterprises, establishments, and professional natural persons; it complements the IF rather than replacing it.
Details
Office Marocain de la Propriété Industrielle et Commerciale (Moroccan Office of Industrial and Commercial Property) / Direction Générale des Impôts (General Tax Directorate)
Common enterprise identifier used across Moroccan administrations for enterprises, establishments, and professional natural persons; it complements the IF rather than replacing it.
On ICE certificates, OMPIC negative certificates for new legal entities, invoices and other business or tax documents, and DGI enterprise-search records.