Morocco NMA code 5520 in 2026 with definition, branch, VAT, CNSS, licences, legal form hints and business-setup guidance for Hébergement touristique et autre hébergement de courte durée.
Presentation of NMA code 5520
NMA code 5520 (Hébergement touristique et autre hébergement de courte durée) should be used when the core activity matches this exact label in branch 55 (Hébergement). Check immediate neighbour codes before filing.
NMA Classification and Hierarchy
| Level | Code | Label |
|---|---|---|
| Section | I | Accommodation and food service activities |
| Branch | 55 | Hébergement |
| Sub-branch | 552 | Hébergement |
| Activity | 5520 | Hébergement touristique et autre hébergement de courte durée |
Compliance risk score
3 of 6 factors passing
- Verified official source —Official NMA 2010 edition from the HCP source file; portal reference checked in 2026.
- 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 I not mapped to trade-facing HS review workflow.
- Legacy crosswalk —No official legacy-national-code replacement matrix was found in current source inventory.
Practical use of the code in Morocco
| Context | Why the code matters |
|---|---|
| Company setup / RC / ICE | Code 5520 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
- Review premises, public-facing constraints and hygiene requirements.
- Do not separate VAT, payroll and licensing from the real operating model.
- Compare the main service with ancillary activities before registration.
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
Which profiles usually use NMA code 5520?
This NMA code typically applies to these professional profiles or business models:
Source: HCP - Nomenclature Marocaine des Activites · OFFICIAL_DOC · 2026-05-04
Official description of NMA code 5520
NMA code 5520 (Hébergement touristique et autre hébergement de courte durée) should be used when the core activity matches this exact label in branch 55 (Hébergement). Check immediate neighbour codes before filing.
Frequently Asked Questions (FAQ)
If my activity is Hébergement touristique et autre hébergement de courte durée, is this code primary ?
Oui si le revenu principal provient de cette operation exacte.
Code 5520: standard or specific VAT ?
Le code oriente la lecture; validez toujours la regle fiscale officielle applicable.
For Hébergement touristique et autre hébergement de courte durée, when to check CNSS ?
Des qu'il y a embauche ou paie, verifier les obligations CNSS.
Code 5520: is a licence required ?
Verifier le statut reglemente selon le secteur reel d'exploitation.
How to decide between 5520 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.