Machine to Machine (M2M) and Internet of Things (IoT) communications were predicted to grow very fast, especially M2M/IoT communications that use cellular networks for Internet connectivity. One of the M2M/IoT challenges over a cellular network was identifying the M2M/IoT device to differentiate it from regular mobile subscriber devices (human to human communication). Hence, this study recommended a numbering model as one of the M2M/IoT device identities. The study in this paper was carried out with a comprehensive survey on previous research, studying standardization, consultation documents, and existing regulatory conditions in Indonesia related to the numbering plan following the recommendation of ITU-T E.164 (The international public telecommunication numbering plan). Finally, this paper recommended two numbering options that can be implemented in Indonesia and several recommendations for further research related to the M2M/IoT numbering plan.