Morocco NMA code 4791 in 2026 with definition, branch, VAT, CNSS, licences, legal form hints and business-setup guidance for Vente par correspondance.
Presentation of NMA code 4791
NMA code 4791 (Vente par correspondance) 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.
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 | 479 | Commerce de détail, à l’exception des automobiles et des motocycles |
| Activity | 4791 | Vente par correspondance |
Practical use of the code in Morocco
| Context | Why the code matters |
|---|---|
| Company setup / RC / ICE | Code 4791 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
- 4711 - Commerce d’alimentation générale
- 4712 - Superettes
- 4713 - Supermarchés
- 4714 - Hypermarchés
- 4715 - Autre commerce de détail en magasin non spécialisé à prédominance alimentaire
- 4716 - Autre commerce de détail en magasin en produits divers de l’artisanat
In this branch
Useful next pages
Profession and activity-model hubs
Who is NMA code 4791 for?
This NMA code typically applies to these professional profiles or business models:
Source: HCP - Nomenclature Marocaine des Activites · OFFICIAL_DOC · 2026-05-04
How to read this code for distance selling
Code 4791 is relevant when sales are primarily made without a traditional physical retail outlet as the main operating model. It is useful for businesses built around remote ordering, catalogues, phone sales, digital ordering flows or other distance-selling setups.
For a modern business, this page should be read against fulfilment, stock handling, customer support, marketplace dependence and product mix. It helps distinguish true distance retail from standard shop-based retail or a pure intermediary model.
Official description of NMA code 4791
NMA code 4791 (Vente par correspondance) 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.
Compliance risk score
4 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 G 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 Vente par correspondance, is this code primary ?
Oui si le revenu principal provient de cette operation exacte.
Code 4791: standard or specific VAT ?
Le code oriente la lecture; validez toujours la regle fiscale officielle applicable.
For Vente par correspondance, when to check CNSS ?
Des qu'il y a embauche ou paie, verifier les obligations CNSS.
Code 4791: is a licence required ?
Verifier le statut reglemente selon le secteur reel d'exploitation.
How to decide between 4791 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.