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NMA code 4714 - Hypermarchés

2026 reference

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NMA 2026

4714 · NMA code 4714 - Hypermarchés

Morocco NMA code 4714 in 2026 with definition, branch, VAT, CNSS, licences, legal form hints and business-setup guidance for Hypermarchés.

TVA20%
CNSS ER21,09%
CNSS EE6,74%
Taxe ProC3 (10%)

Morocco NMA code 4714 in 2026 with definition, branch, VAT, CNSS, licences, legal form hints and business-setup guidance for Hypermarchés.

Presentation of NMA code 4714

NMA code 4714 (Hypermarchés) should be used when the core activity matches this exact label in branch 47 (Commerce de détail, à l’exception des automobiles et des motocycles). Check immediate neighbour codes before filing.

In this branch

4711 - Commerce d'alimentation générale4712 - Superettes4713 - Supermarchés4714 - Hypermarchés4715 - Autre commerce de détail en magasin non spécialisé à prédominance alimentaire4716 - Autre commerce de détail en magasin en produits divers de l'artisanat4719 - Autre commerce de détail en magasin non spécialisé sans prédominance alimentaire4721 - Commerce de détail de fruits et légumes en magasin spécialisé4722 - Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Profession and activity-model hubs

Previous code4713Next code4715

NMA Classification and Hierarchy

Level Code Label
Section G Wholesale and retail trade; repair of motor vehicles and motorcycles
Branch 47 Commerce de détail, à l’exception des automobiles et des motocycles
Sub-branch 471 Commerce de détail, à l’exception des automobiles et des motocycles
Activity 4714 Hypermarchés

Practical use of the code in Morocco

Context Why the code matters
Company setup / RC / ICE Code 4714 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.

Who is NMA code 4714 for?

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

Retail traderE-commerce merchantDistributorMotor-vehicle dealer

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

Official description of NMA code 4714

NMA code 4714 (Hypermarchés) should be used when the core activity matches this exact label in branch 47 (Commerce de détail, à l’exception des automobiles et des motocycles). Check immediate neighbour codes before filing.