Invoicing Morocco

Invoicing to Morocco

Following P&G invoice requirements will ensure that invoices are paid in accordance to the negotiated contract terms. In order to continue the efficient handling and payment of your invoices and improved customer service it is essential that you refer to the mandatory legal and company requirements to be added to each invoice or credit note.
It is of critical importance that we receive valid supporting documentation, meeting all legal and tax requirements. This will usually be an invoice drawn in accordance with the supplier's country regulations. In issuing that invoice, please make sure the correct P&G legal entity name, address and Tax identification number is used, and that the invoice format and content meets legal and tax requirements.
The invoicing guidelines have been broken down for you in the following manner:
  • Global Invoicing Guidelines - Refer to this document to understand what information to include on an invoice regardless of location.
  • P&G Legal Entity Information - Use this link to navigate a list of P&G entities in this specific country and find the billing address, mailing address, VAT ID, tax representatives, and other information related to legal entities.
  • Invoicing Requirements - View these detailed requirements to ensure your invoice meets all guidelines regarding Supplier Information, Customer Information, and general content information.
  • Other Considerations - Review these to determine any forms and approvals needed to submit your invoice, supporting documents, pre and post invoicing procedures, payment terms you need to comply to, and any frequent errors to be aware of when invoicing to this country.
Attention
While invoicing requirements are crucial to a successful payment process, efficiency in invoicing is key. If you're not currently using Tungsten, we recommend you review your invoicing method with P&G and see if any other e-invoicing options are a suitable alternative for your business. Click here to find out more about what's available for you.

Have questions or need help?
Contact the Accounts Payable Customer Response Center at:
Head Office & Plant
Phone: 212 522 47 09 87
Phone: 44 207 949 0133
Email: maplactpay.im@pg.com
 
 

P&G Morocco Legal Entity Information

In order to enable P&G to pay your Company on time, your invoices and credit notes must adhere to the P&G Global Invoicing Guidelines and meet (as applicable) the Country specific requirements outlined in the "Invoicing Requirements" section. As best practice, suppliers should also obtain their legal and tax advisory for local compliance.

Please also make sure that the correct P&G legal entity name, address and Tax identification is used (as per below dropdown) and that you adhere to any other requirements outlined in the "Other Considerations" section when applicable.

***

Use this dropdown to navigate a list of relevant P&G entities and find the billing address, mailing address, VAT ID, tax representatives, and other information related to legal entities. To determine which entity is appropriate for your invoice:
1) Refer to your PO.
2) For non-PO invoices - ask your P&G Contact.

Full Legal Name: Industries Marocaines Modernes SA
P&G Legal Entity Number: LE 380
Billing Address on the Invoice: This is the address that must appear on the invoice. Industries Marocaines Modernes SA
Centre d’Affaires Anfa Place, Tour Est, 2ème étage,
Boulevard de la Corniche, Casablanca 20180, Morocco

OR

Industries Marocaines Modernes SA
Km 10400, Ancienne route de Casa-Rabat,
Ain Sbaa, Casablanca,
Morocco
VAT Number: 01900005
Capital Social: 452,700,000.00
Immatriculation No.: 26 289
Mailing Address for the Invoice: This is the address that must appear on the envelope containing the invoice(s). Industries Marocaines Modernes SA
Centre d’Affaires Anfa Place, Tour Est, 2ème étage,
Boulevard de la Corniche, Casablanca 20180, Morocco
Full Legal Name: P&G Distribution Morocco SAS
P&G Legal Entity Number: LE 140
Billing Address on the Invoice: This is the address that must appear on the invoice. P&G Distribution Morocco SAS
Centre d’Affaires Anfa Place, Tour Est, 2ème étage,
Boulevard de la Corniche, Casablanca 20180, Morocco
VAT Number: 1640523
Capital Social: 34,000,000
Immatriculation No.: 31705
Mailing Address for the Invoice: This is the address that must appear on the envelope containing the invoice(s). Procter & Gamble Distribution Morocco SAS
Centre d’Affaires Anfa Place, Tour Est, 2ème étage,
Boulevard de la Corniche, Casablanca 20180, Morocco
Full Legal Name: Procter and Gamble Maroc SA
P&G Legal Entity Number: LE 381
Billing Address on the Invoice: This is the address that must appear on the invoice. Procter and Gamble Maroc SA,
Km 10400, Ancienne route de Casa-Rabat,
Ain-Sebaâ, Casablanca
Morocco.
VAT Number: 03100240
Capital Social: 417,714,000.00
Immatriculation No.: 311951
Mailing Address for the Invoice: This is the address that must appear on the envelope containing the invoice(s). Industries Marocaines Modernes SA
Km 10400, Ancienne route de Casa-Rabat,
BP 2625-AinSebaâ, Casablanca
Morocco.

Morocco Invoicing Requirements

In order to enable P&G to pay your Company on time, your invoices and credit notes must adhere to the P&G Global Invoicing Guidelines and meet (as applicable) the Country specific requirements outlined below. As best practice, suppliers should also obtain their legal and tax advisory for local compliance.

Please also make sure that the correct P&G legal entity name, address and Tax identification is used (refer to the "P&G Legal Entity Information" section) and that you adhere to any other requirements outlined in the "Other Considerations" section when applicable.

***

When applicable, view these detailed requirements to ensure your invoice meets all guidelines regarding supplier information, customer information, and general content information.

 
 
Customer Information
  • Full Legal name of the customer:
    - Name = Name & surname of the individual or Legal name ("Raison Sociale"). It is not required by law to put the legal form of the customer.
    - No abbreviations accepted in the name.
  • Full address of the customer.
Supplier Information
  • Full Legal name of the supplier including Legal form.
    - The name MUST include the legal form of the company : "Forme Juriqique" i.e. S.A., S.A.R.L., …).
    - For imports: Name is critical, but not legal form.
  • Full address of the supplier.
  • The VAT identification number/Fiscal Identification tax number of the supplier.
  • Registered capital - The words "Capital social" and the amount of capital in dirhams.
  • Professional Tax number - 8 digits number used for specific local taxation on buildings (patente).
  • Immatriculation number of Commerce Register - 5 digits, Starts with R.C., sometimes also includes the city. (Numéro d'immatriculation au Registre du Commerce).
  • Identifiant Commun de l’Entreprise (ICE) Number (valid from July 1, 2016).
General Information
  • Sequential number, based on one or more series, which uniquely identifies the invoice.
  • Date of issue of the invoice.
  • Date on which the supply of goods or services was made or completed or the date on which the payment on account was made before any supply, insofar as that a date can be determined and differs from the date of issue of the invoice.
  • Description/nature of the goods or services.
  • Quantity of the goods supplied or the extent and nature of the services rendered.
  • Price per unit (excluding VAT) (expressed in any currency), unit of measure and currency.
  • Any discounts or rebates, not included in the unit price (expressed in any currency).
  • VAT rate(s) applied (%).
  • Taxable amount per VAT rate or exemption (expressed in any currency), and currency.
  • Total VAT amount (expressed in the currency of the country where the transaction takes place) and currency.
  • Where an exemption is involved or where the customer is liable to pay the tax:
    - Reference to the corresponding national provision: or
    - Any indication that the supply is exempt or subject to the reverse charge procedure; or
    - Where the customer is liable for the payment of the VAT, the mention "Reverse charge".
  • Name of the document -
    - For local transactions - "FACTURE" or "AVOIR".
    - For foreign vendors - "Invoice" or "Credit Note".
  • For foreign suppliers: MM inv checking EI# and amount.
  • For vendors rendering services, "Assistance Technique" is mentioned.
  • Stamped by storeroom.
  • For adjustment notes/ Debit/ or Credit Notes, it is critical to indicate Number, serial code, and date of original Tax Invoice covering sale of goods
 

Other Morocco Considerations

In order to enable P&G to pay your Company on time, your invoices and credit notes must adhere to the P&G Global Invoicing Guidelines and meet (as applicable) the Country specific requirements outlined in the "Invoicing Requirements" section. As best practice, suppliers should also obtain their legal and tax advisory for local compliance.

Please also make sure that the correct P&G legal entity name, address and Tax identification is used (refer to the "P&G Legal Entity Information" section) and that you adhere to any Other Considerations that may be outlined below.

***

When applicable, review these other considerations to determine any forms and approvals needed to submit your invoice, supporting documents, pre and post invoicing procedures and any frequent errors to be aware of when invoicing to this country.

 
 
Supporting Documents
  • For MM inv in F7P & GBP, there must be a goods receipt hard copy.
Procedures
  • N/A
Payment
  • N/A
Other
  • N/A