Section G - Wholesale and retail trade; repair of motor vehicles and motorcycles

Browse 2026 Morocco NMA codes in section G (Wholesale and retail trade; repair of motor vehicles and motorcycles) with branches, activities, VAT, CNSS and licence context.

Section G (Wholesale and retail trade; repair of motor vehicles and motorcycles): reference layer from sector to detailed code. Volume: 100 NMA codes. Trade (Section G) is the largest employer in Morocco. It ranges from small local shops to modern large-scale retail, including wholesale trade and automotive repair.

In scope

Includes: activities inside the official scope of section G.

Out of scope

Excludes: neighbour-section activities when the core service does not belong to G.

How to use this section

Start with branch level (2 digits), then move to the 4-digit code.

List of sector branches

Code	Label	Count
45	Commerce et réparation d’automobiles et de motocycles	7
46	Commerce de gros, à l’exception des automobiles et des motocycles	50
47	Commerce de détail, à l’exception des automobiles et des motocycles	43

Frequently asked questions

What differs section G et sections voisines ?

Comparez le service principal, la nature de production et les inclusions/exclusions officielles.

How to choose un code dans section G ?

Commencez par la branche 2 chiffres puis validez le code 4 chiffres le plus proche de l'activite vendue.

Should tax/CNSS be opened ?

Oui, la classification seule ne suffit pas pour declaration, facturation et paie.

Trade (Section G) is the largest employer in Morocco. It ranges from small local shops to modern large-scale retail, including wholesale trade and automotive repair.

2026 informational reference: always confirm the exact obligation and competent authority before filing, registration or business decisions. Read the methodology.