ICE number in Morocco: what the Identifiant Commun de l'Entreprise is and what it is for

What is the ICE number and what is it used for?

The Identifiant Commun de l'Entreprise, or ICE, is a unique number given to every business operating in Morocco: a company (SARL, SA and so on), a sole trader or an auto-entrepreneur. The idea is simple: one identifier recognised by every administration, instead of a different number at each body for the same business. The official ICE portal is run with the tax administration.

The ICE appears on invoices and credit notes, and it is requested in many procedures: tax returns, opening a business bank account, public tenders and correspondence with administrations. It does not replace the company's other numbers; it sits alongside them and acts as a common key that links them together.

ICE, IF, RC, business tax, CNSS: what is the difference?

A Moroccan business holds several numbers, each linked to an administration or a register. The ICE is the only one shared by all of them; the others keep their own role and also appear on commercial documents. The table below shows, for each one, who issues it in practice, what it is for and where you will find it.

Above all, remember the difference between the ICE and the IF. The IF (identifiant fiscal) is the tax identification number issued by the DGI and is used for your taxes: corporate or personal income tax, and VAT. The ICE identifies you with every administration, the DGI included, and also distinguishes your establishments. On an invoice the two numbers sit in separate fields and must never be swapped.

How do you read the 15 digits of an ICE number?

An ICE number always has 15 digits, with no letters or dashes, and reads as AAAAAAAAA EEEE CC. A 14- or 16-digit number, or one containing a letter, is necessarily wrong; but a 15-digit ICE can be wrong too, because two swapped digits are easy to miss. Always copy it from an official document rather than retyping it from memory.

Its three blocks are worth knowing, to spot a typing error or recognise an establishment's ICE:

• The first 9 digits identify the business itself and are the same for all its establishments.
• The next 4 digits identify the establishment (head office, branch, shop, workshop); they are often 0000 for a business with a single establishment.
• The last 2 digits are check digits, calculated from the previous ones, which help detect a typing error.

Where can you find your own ICE number and your customers'?

For a recently created business, the ICE is normally assigned at incorporation and appears on the documents issued at that time. Otherwise, the official ICE portal (ice.gov.ma), run with the DGI, offers two services: retrieving the business's ICE, and declaring its establishments to obtain an ICE for each of them. The portal itself advises requesting one only if your incorporation documents do not already show one.

For customers, ask for their ICE in writing when you create their record: on a purchase order, one of their own invoices or their letterhead, rather than from an unofficial directory. If the customer has several establishments, ask which number to use: the head office's ICE or that of the establishment making the purchase.

• Your ICE: incorporation documents, invoices and letterhead.
• Your accountant, who already uses it for your tax returns.
• The official ICE portal, to retrieve it or declare a new establishment.
• A customer's ICE: a document the customer sends you directly.

Which documents should show the ICE number?

On invoices the rule is clear: between businesses, the invoice shows the seller's ICE and the customer's ICE. The same applies to credit notes, which are negative invoices carrying the same details. When you sell to an individual, the customer has no ICE: only yours appears, together with your other identifiers.

On quotes, purchase orders, delivery notes and receipts, it is recommended to print both ICE numbers as well: a purchase order that already carries the right number avoids retyping it at invoicing time. The ICE is also requested in tax returns, and the statement of deductions attached to the VAT return identifies each supplier, so your purchase invoices need an accurate ICE.

The customer's ICE matters first to the customer: without it, its purchase invoice may not be treated as a proper supporting document, and the deduction of the expense or of the VAT may be challenged. That is why accounts departments often reject such an invoice. For specific situations, have your practices reviewed by your expert-comptable (chartered accountant).

Which common ICE mistakes should you avoid?

ICE mistakes mostly cost time: a rejected invoice, a credit note to issue, a delayed payment. An invoice issued with a wrong ICE is not edited: you issue a credit note that cancels it, then a new correct invoice. It is therefore better to check the ICE once and for all when you create the customer record.

The most frequent mistakes:

• Customer ICE missing, because nobody asked for it when the customer record was created.
• ICE copied wrongly: a missing digit, two swapped digits, an extra zero in the establishment block.
• ICE and IF mixed up: the tax number typed in the ICE field, or the other way round.
• Wrong establishment: the head office ICE when the customer expects its branch's number, or an old ICE after a reorganisation.
• Seller ICE missing from an old Word or Excel template, or from credit notes.

How does SOGESTIO handle the ICE across your documents?

In SOGESTIO you enter your company's ICE once in the company profile, together with the IF, RC, business tax (patente) number, address, logo and bank details (RIB). They are printed on every PDF document (quotes, purchase orders, delivery notes, invoices, credit notes), in French, Arabic or English. Each business customer's ICE, entered in its customer record, is reused automatically on all its documents. Every PDF invoice and quote also carries a QR code containing the ICE, the number, the date and the amounts.

On the purchasing side, a supplier invoice received as a native digital PDF (not a scan or a photo) is read automatically: the supplier is recognised by its ICE, and the number, dates, lines and totals are prepared as a draft purchase invoice for you to check; duplicates are flagged. Finally, SOGESTIO exports validated invoices in the structured UBL 2.1 format (with ICE, IF and RC), which prepares the move to the e-invoicing system announced by the DGI.