Browse Morocco NMA branch 35 in 2026 with detailed activity codes, VAT, CNSS and licence checkpoints. Official label: Production et distribution d'électricité, de gaz, de vapeur et d'air conditionné.
Branch 35 (Production et distribution d’électricité, de gaz, de vapeur et d’air conditionné) - Decision point before selecting the final code. Code count: 4.
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
- 3511 - Production et transport d’électricité
- 3512 - Distribution et commerce d’électricité
- 3520 - Production et distribution de combustibles gazeux
- 3530 - Production et distribution de vapeur et d’air conditionné
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.