Browse Morocco NMA branch 23 in 2026 with detailed activity codes, VAT, CNSS and licence checkpoints. Official label: Fabrication d'autres produits minéraux non métalliques.
Branch 23 (Fabrication d’autres produits minéraux non métalliques) - Decision point before selecting the final code. Code count: 27.
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
- 2311 - Fabrication de verre plat
- 2312 - Façonnage et transformation du verre plat
- 2313 - Fabrication de verre creux
- 2314 - Fabrication de fibres de verre
- 2319 - Fabrication et façonnage d’autres articles en verre, y compris verre technique
- 2320 - Fabrication de produits réfractaires
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.