Moroccan Invoice Template: Mandatory Legal Mentions and Free Generator
A valid Moroccan tax invoice must state the seller identity and ICE number, Fiscal ID (IF), professional tax number (TP), transaction date, client name, address, and client ICE, itemized quantities and unit prices, VAT distinctly broken down, and payment terms (CGI Article 145). Our free generator incorporates every requirement.
Updated on 27/10/2026Prepared by eFacto based on official texts · chartered accountant review in progress
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Your company
ICE — · IF — · TP —
INVOICE
N° F-2026-001
Date: 01/11/2026
Operation of 01/11/2026
Billed to
—
ICE —
| Description | Qty | Pre-tax unit price | VAT | Total pre-tax |
|---|---|---|---|---|
| — | 1 | 0.00 MAD | 20 % | 0.00 MAD |
- Total pre-tax
- 0.00 MAD
- VAT 20%
- 0.00 MAD
- Total incl. tax
- 0.00 MAD
What are the mandatory legal mentions on a Moroccan invoice?
Article 145-III of the CGI requires eight mandatory fields, along with the seller’s ICE required by Article 145-VIII. Invoices must be sequentially numbered in an unbroken series.
- Seller legal name and full business address.
- Seller Fiscal ID (IF) and Professional Tax Number (TP).
- Transaction date / date of issue.
- Customer legal name, address, and Common Enterprise Identifier (ICE).
- Detailed nature, quantities, and unit prices of supplied goods, works, or services.
- VAT amount explicitly detailed by rate — or reference to the applicable tax exemption.
- Payment method and payment reference terms.
- Any other information mandated by specific statutory regulations.
The seller’s ICE number must appear on all commercial documents (Article 145-VIII). Missing or inaccurate ICE numbers carry a statutory penalty of 100 dirhams per invoice (Article 198 ter).
How should invoices be numbered in Morocco?
In an unbroken, chronological sequence without gaps or duplicates, produced via pre-numbered books or an approved software system meeting statutory integrity standards (CGI Article 145-III).
A common format pairs a prefix, fiscal year, and sequence: F-2026-001, F-2026-002… An invoice once issued cannot be altered: any correction or cancellation requires a formalized credit note (avoir).
Which VAT details must be shown on the invoice?
The applicable rate for each line item — 20% or 10% since 2026 — and the calculated VAT amount per rate bracket. For exempt transactions, replace VAT with the specific statutory exemption reference.
The 7% and 14% VAT rates ceased to exist on January 1, 2026. Consult our complete Morocco VAT guide for rate classifications.
Is professional invoicing software mandatory?
Companies under the real net profit or simplified regime and all VAT-registered entities must utilize computer invoicing software compliant with tax administration criteria (CGI Article 145-IX).
Our online template is ideal for one-off documents. For day-to-day business with guaranteed chronological integrity, secure archiving, and e-invoicing compliance, deploy a dedicated billing software like eFacto.
Frequently asked questions
Is the ICE number mandatory on Moroccan invoices?
Yes: both the seller ICE (CGI Article 145-VIII) and the buyer ICE (Article 145-III-4°). Missing ICE numbers risk a 100 MAD fine per document (Article 198 ter).
Can an invoice be modified after it has been issued?
No. Issued invoices are final. Corrections require issuing a formal credit note (avoir) cancelling all or part of the initial invoice, followed by a new invoice if applicable.
Can a cash register receipt replace an invoice?
For retail sales to individuals (B2C), yes, provided the receipt mentions date, vendor identification, items, quantities, and price inclusive of VAT (CGI Article 145-III).
Does this generator store my sensitive company data?
No. The invoice generator executes entirely client-side in your web browser; documents are rendered and saved as PDF directly on your machine.
Compliant invoices, verified VAT, tracked deadlines
eFacto calculates line-by-line VAT at applicable statutory rates and monitors payment deadlines for your clients and suppliers.
Try eFacto for freeOfficial sources
- General Tax Code (CGI), 2026 Edition (DGI) — Article 145-III — Mandatory Invoice Mentions
- General Tax Code (CGI), 2026 Edition (DGI) — Article 145-VIII — ICE Requirement on Invoices
- General Tax Code (CGI), 2026 Edition (DGI) — Article 145-IX — Electronic Invoicing Systems
- General Tax Code (CGI), 2026 Edition (DGI) — Article 198 ter — Penalties for Missing ICE
General information updated on indicated date. For specific cases, consult official texts or a chartered accountant.