Mandatory information on an invoice in Morocco

In Morocco, an invoice is not just a commercial document: it is an accounting and tax record governed by law. An incomplete invoice can be refused by your client, rejected by the tax authority, or complicate your VAT return. Here, point by point, is what a compliant invoice must contain.

What makes an invoice compliant?

A compliant invoice clearly identifies the seller, the buyer, what was sold and the amounts due, including VAT. In Morocco, it must also show the Common Enterprise Identifier (ICE) of both parties, mandatory since 2016.

The mandatory details, one by one

• The seller's identity: business name, address and identifiers (ICE, tax ID, trade register, professional tax).
• The client's identity: name or business name, address, and their ICE number if they are a company.
• A unique, sequential invoice number, with no gaps in the numbering.
• The issue date of the invoice.
• The detail of goods or services: description, quantity and unit price.
• The amount before tax (HT), the VAT rate and amount, then the total including tax (TTC).
• The payment terms and method (due date, means of payment).

The ICE number

The Common Enterprise Identifier (ICE) is a 15-digit number that identifies every business in Morocco. It is mandatory on all invoices between professionals. Forgetting your client's ICE is the most common mistake, and the easiest to avoid.

The most common mistakes

• Non-sequential numbering, or numbers reused from one year to the next.
• Missing or incorrect client ICE.
• VAT calculated by hand, with inconsistent rounding.
• Missing payment terms, which delay getting paid.

How Fatourtk keeps you compliant

With Fatourtk, these details are handled for you: numbering is sequential and automatic, your ICE and tax identifiers are saved once then reused, and Moroccan VAT is calculated on every line. You get a compliant invoice, in French, Arabic or English, effortlessly. Create your first invoice for free, no card required.