M Morocco-NMA.online Morocco business reference
NMA Maroc

NMA code 4639 - Commerce de gros non spécialisé de denrées

2026 reference

About this page

NMA 2026

4639 · NMA code 4639 - Commerce de gros non spécialisé de denrées

Morocco NMA code 4639 in 2026 with definition, branch, VAT, CNSS, licences, legal form hints and business-setup guidance for Commerce de gros non spécialisé de denrées.

TVA20%
CNSS ER21,09%
CNSS EE6,74%
Taxe ProC2 (20%)

Morocco NMA code 4639 in 2026 with definition, branch, VAT, CNSS, licences, legal form hints and business-setup guidance for Commerce de gros non spécialisé de denrées.

Presentation of NMA code 4639

NMA code 4639 (Commerce de gros non spécialisé de denrées) should be used when the core activity matches this exact label in branch 46 (Commerce de gros, à l’exception des automobiles et des motocycles). Check immediate neighbour codes before filing.

In this branch

4635 - Commerce de gros de produits à base de tabac4636 - Commerce de gros de sucre, cacao, chocolat, confiserie, café, thé et épices4637 - Commerce de gros de poissons, crustacés et mollusques4638 - Commerce de gros d'autres produits alimentaires4639 - Commerce de gros non spécialisé de denrées4641 - Commerce de gros de textiles4642 - Commerce de gros d'habillement et de chaussures4643 - Commerce de gros d'appareils électroménagers4644 - Commerce de gros de vaisselle, verrerie et produits d'entretien

Profession and activity-model hubs

Previous code4638Next code4641

NMA Classification and Hierarchy

Level Code Label
Section G Wholesale and retail trade; repair of motor vehicles and motorcycles
Branch 46 Commerce de gros, à l’exception des automobiles et des motocycles
Sub-branch 463 Commerce de gros, à l’exception des automobiles et des motocycles
Activity 4639 Commerce de gros non spécialisé de denrées

Practical use of the code in Morocco

Context Why the code matters
Company setup / RC / ICE Code 4639 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.

What business models can NMA code 4639 describe?

This NMA code typically applies to these professional profiles or business models:

E-commerce merchantWholesale traderDistributorMotor-vehicle dealer

Also relevant for

Retail trader

Source: HCP - Nomenclature Marocaine des Activites · OFFICIAL_DOC · 2026-05-04

Official description of NMA code 4639

NMA code 4639 (Commerce de gros non spécialisé de denrées) should be used when the core activity matches this exact label in branch 46 (Commerce de gros, à l’exception des automobiles et des motocycles). Check immediate neighbour codes before filing.