Required certification · Morocco
DGI : Identifiant Fiscal (IF) & portail SIMPL
Tax identification (IF) and SIMPL online tax services from Morocco's tax authority
Market position
The Direction Générale des Impôts (DGI) registers taxpayers for an identifiant fiscal (IF) and runs SIMPL, its online services for professionals, including SIMPL-IS, SIMPL-TVA and SIMPL-IR channels for corporate tax, VAT and salary declarations. The DGI is also preparing electronic invoicing, which Hespress reported in August 2026 will start in phases from the end of 2026, beginning with large companies and suppliers to the public sector.
Morocco-specific note
Your IF and ICE go on supplier forms and invoices, and SIMPL is where TVA, IS and salary declarations are filed. E-invoicing is due to start in phases from late 2026, large companies and public-sector suppliers first (Hespress, August 2026), so ask your invoicing software provider how it will connect once the DGI publishes the technical rules.
Pros
- + Online filing through SIMPL for corporate tax, VAT and salary declarations
- + Tax certificates and a tax account available online
- + Payroll and accounting software can produce SIMPL EDI files
- + Company search (Recherche Entreprise) on the DGI site
Cons
- − Filing deadlines and penalties to track
- − Tax rules change with each Finance Law, as IR did in 2026
- − E-invoicing is coming in phases and the technical rules were not yet published in August 2026
Typical Morocco pricing
No DGI fee found for the IF or SIMPL; taxes are due under the Code Général des Impôts.
Why this matters for Morocco trades
The DGI issues the identifiant fiscal (IF), runs SIMPL for TVA, IS and salary declarations, and is preparing e-invoicing in phases from late 2026, large companies and public-sector suppliers first (Hespress, August 2026). Under Décret n° 2-94-223, the Ministère de l’Équipement et de l’Eau qualifies and classifies BTP firms, and a firm’s class sets the maximum contract amount it can bid for; each tender file states the sector, qualification and class it requires. Moroccan press reported in January 2025 that Tous Risques Chantier and RC décennale insurance had become mandatory, and Wafa Assurance says its décennale cover depends on the works being checked by an approved technical-control body. Employers declare salaries and pay contributions through the CNSS Damancom portal, and public tender rules ask bidders for a CNSS certificate issued within the last year; the ICE has been mandatory on official documents since 1 July 2016, and invoices without it can be rejected by the tax administration, per Hespress.
Moroccan construction and trades software selection is shaped by the DGI’s planned electronic invoicing (due to start in phases from late 2026 with large companies and public-sector suppliers, according to Hespress, with the technical rules not yet published in August 2026), Tous Risques Chantier and RC décennale insurance (reported as mandatory since January 2025), TVA and mandatory invoice mentions such as the ICE, CNSS salary declarations and contributions through Damancom, and the qualification and classification of BTP firms by the Ministère de l’Équipement et de l’Eau for public tenders.
Frequently asked
Is DGI : Identifiant Fiscal (IF) & portail SIMPL a good fit for Morocco trades?
The Direction Générale des Impôts (DGI) registers taxpayers for an identifiant fiscal (IF) and runs SIMPL, its online services for professionals, including SIMPL-IS, SIMPL-TVA and SIMPL-IR channels for corporate tax, VAT and salary declarations. The DGI is also preparing electronic invoicing, which Hespress reported in August 2026 will start in phases from the end of 2026, beginning with large companies and suppliers to the public sector. Your IF and ICE go on supplier forms and invoices, and SIMPL is where TVA, IS and salary declarations are filed. E-invoicing is due to start in phases from late 2026, large companies and public-sector suppliers first (Hespress, August 2026), so ask your invoicing software provider how it will connect once the DGI publishes the technical rules.
What does DGI : Identifiant Fiscal (IF) & portail SIMPL cost in Morocco?
No DGI fee found for the IF or SIMPL; taxes are due under the Code Général des Impôts. Pricing and availability can change by region; confirm current Morocco pricing on the vendor's site before committing.
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