Browse Morocco NMA branch 46 in 2026 with detailed activity codes, VAT, CNSS and licence checkpoints. Official label: Commerce de gros, à l'exception des automobiles et des motocycles.
Branch 46 (Commerce de gros, à l’exception des automobiles et des motocycles) - This layer separates similar operations before filing. Code count: 50.
In scope
In scope: detailed activities explicitly listed under this branch.
Out of scope
Out of scope: activities classified in adjacent branches with different core output.
How to use this branch
Compare nearby codes before final registration.
What businesses usually check first
- 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.
Codes to open first
- 4611 - Intermédiaires du commerce en matières premières agricoles, animaux vivants, matières premières textiles et produits semi-finis
- 4612 - Intermédiaires du commerce en combustibles, métaux, minéraux et produits chimiques
- 4613 - Intermédiaires du commerce en bois et matériaux de construction
- 4614 - Intermédiaires du commerce en machines, équipements industriels, navires et avions
- 4615 - Intermédiaires du commerce en meubles, articles de ménage et quincaillerie
- 4616 - Intermédiaires du commerce en textiles, habillement, fourrures, chaussures et articles en cuir
Legal forms to compare
| 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 |
Frequently asked questions
What decides between nearby codes ?
Le produit/service qui genere le chiffre d'affaires principal.
Does this branch change VAT reading ?
Elle oriente la lecture mais la confirmation se fait sur le texte fiscal applicable.
When to check licences ?
Avant lancement commercial lorsque l'activite touche un domaine reglemente.
2026 informational reference: always confirm the exact obligation and competent authority before filing, registration or business decisions. Read the methodology.