Morocco NMA code 7912 in 2026 with definition, branch, VAT, CNSS, licences, legal form hints and business-setup guidance for Activités des voyagistes.
Presentation of NMA code 7912
NMA code 7912 (Activités des voyagistes) should be used when the core activity matches this exact label in branch 79 (Activités des agences de voyage, voyagistes, services de réservation). Check immediate neighbour codes before filing.
NMA Classification and Hierarchy
| Level | Code | Label |
|---|---|---|
| Section | N | Administrative and support service activities |
| Branch | 79 | Activités des agences de voyage, voyagistes, services de réservation |
| Sub-branch | 791 | Activités des agences de voyage, voyagistes, services de réservation |
| Activity | 7912 | Activités des voyagistes |
Compliance risk score
3 of 6 factors passing
- Verified official source —Official NMA 2010 edition from the HCP source file; portal reference checked in 2026.
- International crosswalk —NMA framework aligned to ISIC Rev.4 / NACE Rev.2 at structure level.
- Previous edition migration —No official per-code migration table between NMA editions in current source pack.
- Complete hierarchy —Validated hierarchy levels: 4/4 (section, branch, sub-branch, activity).
- Size or threshold documented —No official threshold table is published at individual NMA code level in current sources.
- Trade or export match —Section N not mapped to trade-facing HS review workflow.
- Legacy crosswalk —No official legacy-national-code replacement matrix was found in current source inventory.
Practical use of the code in Morocco
| Context | Why the code matters |
|---|---|
| Company setup / RC / ICE | Code 7912 helps describe the main activity in company-registration workflows. |
| Invoicing and tax | The code does not set VAT on its own, but it guides the first reading of the product or service before checking the tax text. |
| Payroll and CNSS | Once staff are hired, it helps connect the real activity with payroll, employer cost and compliance checkpoints. |
| Licence or approval | Yes, if the real service is regulated in this branch. |
Sectoral licenses and authorizations
This branch often falls into a regulated area: Tourism and travel agencies. Check the relevant Moroccan permit portals before launch.
Vigilance points and compliance
- Check if the activity requires commercial registration or remains civil.
- Confirm the applicable VAT rate per the latest DGI tax circulars.
- Assess the need for prior authorizations (prefectures, ministries, municipalities).
- Anticipate social security costs (CNSS) based on planned staff headcount.
- Compare with 2 or 3 nearby codes before settling on a final classification.
- Check the actual product or service that generates the turnover.
Possible legal forms
| Form | Min. capital | Partners |
|---|---|---|
| SARL | 0 MAD | 1 - 50 |
| SA | 300 000 MAD | >= 5 |
| SAS | 0 MAD | >= 1 |
| SNC | 0 MAD | >= 2 |
| SCS | 0 MAD | >= 2 |
Business creation steps
Which profiles usually use NMA code 7912?
This NMA code typically applies to these professional profiles or business models:
Source: HCP - Nomenclature Marocaine des Activites · OFFICIAL_DOC · 2026-05-04
Official description of NMA code 7912
NMA code 7912 (Activités des voyagistes) should be used when the core activity matches this exact label in branch 79 (Activités des agences de voyage, voyagistes, services de réservation). Check immediate neighbour codes before filing.
Frequently Asked Questions (FAQ)
If my activity is Activités des voyagistes, is this code primary ?
Oui si le revenu principal provient de cette operation exacte.
Code 7912: standard or specific VAT ?
Le code oriente la lecture; validez toujours la regle fiscale officielle applicable.
For Activités des voyagistes, when to check CNSS ?
Des qu'il y a embauche ou paie, verifier les obligations CNSS.
Code 7912: is a licence required ?
Verifier le statut reglemente selon le secteur reel d'exploitation.
How to decide between 7912 and a neighbour code ?
Choisir le code qui decrit le service facture en majorite.
2026 informational reference: always confirm the exact obligation and competent authority before filing, registration or business decisions. Read the methodology.