What is IFU and why now?
The Unique Tax Identifier (IFU) is a 10-digit number assigned to each Moroccan taxpayer (individual or company) by the Directorate General of Taxes (DGI). For companies and liberal professions, IFU has existed since 2007. For individuals, IFU existed technically but was only assigned to people who already had tax obligations. The 2026 IFU generalization aims to assign an IFU to 100% of the Moroccan adult population by end-2026.
Who is concerned and when?
The IFU generalization calendar is progressive over 12 months: (1) **June 1, 2026** — IFU obligation for any new bank account. (2) **July 1, 2026** — IFU obligation for signing any notarial act. (3) **September 1, 2026** — IFU obligation for new telecom subscriptions. (4) **November 1, 2026** — IFU obligation for vehicle registration. (5) **January 1, 2027** — total generalization.
How to obtain IFU: simplified 2026 procedure
DGI has set up an ultra-simplified procedure via the new SIMPL-IS Plus portal. Three channels available: (1) **Online via SIMPL-IS Plus (recommended)** — on https://simpl-is.gov.ma. Provide: digital CIN or CIN scan, recent photo, address proof. Duration: 24-48h after submission. Free. (2) **At DGI agency** — dedicated counter in all DGI offices (28 major offices). Free. (3) **Via bank (starting September 2026)** — all Moroccan banks will be accredited as 'IFU counters'.
Sanctions for non-compliance
Sanctions provided by the 2026 Finance Law for IFU default or fraudulent use: (1) **Service refusal** — banks, notaries, telecom operators, land conservation will refuse any procedure without valid IFU. (2) **Administrative fine** — 1,000 MAD for IFU default during a mandatory procedure. (3) **Tax fine** — up to 25% of evaded sums. (4) **Registration in failing taxpayers file**.
Article based on official public data + wafir.ma expert sources. All cited statistics are verifiable with the mentioned organizations.
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