Morocco NMA code 9104 in 2026 with definition, branch, VAT, CNSS, licences, legal form hints and business-setup guidance for Gestion des jardins botaniques et zoologiques et des réserves naturelles.
Presentation of NMA code 9104
NMA code 9104 (Gestion des jardins botaniques et zoologiques et des réserves naturelles) should be used when the core activity matches this exact label in branch 91 (Bibliothèques, archives, musées et autres activités culturelles). Check immediate neighbour codes before filing.
NMA Classification and Hierarchy
| Level | Code | Label |
|---|---|---|
| Section | R | Arts, entertainment and recreation |
| Branch | 91 | Bibliothèques, archives, musées et autres activités culturelles |
| Sub-branch | 910 | Bibliothèques, archives, musées et autres activités culturelles |
| Activity | 9104 | Gestion des jardins botaniques et zoologiques et des réserves naturelles |
Practical use of the code in Morocco
| Context | Why the code matters |
|---|---|
| Company setup / RC / ICE | Code 9104 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 | Only when the real service falls into a regulated regime. |
Sectoral licenses and authorizations
No generic sector licence is automatically attached to this branch. You should still review local, health, zoning and professional rules for the actual business model.
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
Related NMA codes and close activities
- 9101 - Gestion des bibliothèques et des archives
- 9102 - Gestion des musées
- 9103 - Gestion des sites et monuments historiques et des attractions touristiques similaires
- 9001 - Arts du spectacle vivant
- 9002 - Activités de soutien au spectacle vivant
- 9003 - Création artistique
In this branch
Useful next pages
Profession and activity-model hubs
Which profiles usually use NMA code 9104?
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 9104
NMA code 9104 (Gestion des jardins botaniques et zoologiques et des réserves naturelles) should be used when the core activity matches this exact label in branch 91 (Bibliothèques, archives, musées et autres activités culturelles). Check immediate neighbour codes before filing.
Compliance risk score
3 of 6 factors passing
- Verified official source —NMA Maroc 2026 reference list verified in the project dataset.
- 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 R not mapped to trade-facing HS review workflow.
- Legacy crosswalk —No official legacy-national-code replacement matrix was found in current source inventory.
Frequently Asked Questions (FAQ)
If my activity is Gestion des jardins botaniques et zoologiques et des réserves naturelles, is this code primary ?
Oui si le revenu principal provient de cette operation exacte.
Code 9104: standard or specific VAT ?
Le code oriente la lecture; validez toujours la regle fiscale officielle applicable.
For Gestion des jardins botaniques et zoologiques et des réserves naturelles, when to check CNSS ?
Des qu'il y a embauche ou paie, verifier les obligations CNSS.
Code 9104: is a licence required ?
Verifier le statut reglemente selon le secteur reel d'exploitation.
How to decide between 9104 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.