Morocco NMA code 8623 in 2026 with definition, branch, VAT, CNSS, licences, legal form hints and business-setup guidance for Pratique dentaire.
Presentation of NMA code 8623
NMA code 8623 (Pratique dentaire) should be used when the core activity matches this exact label in branch 86 (Activités pour la santé humaine). Check immediate neighbour codes before filing.
NMA Classification and Hierarchy
| Level | Code | Label |
|---|---|---|
| Section | Q | Human health and social work activities |
| Branch | 86 | Activités pour la santé humaine |
| Sub-branch | 862 | Activités pour la santé humaine |
| Activity | 8623 | Pratique dentaire |
Practical use of the code in Morocco
| Context | Why the code matters |
|---|---|
| Company setup / RC / ICE | Code 8623 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 | Yes, if the real service is regulated in this branch. |
Sectoral licenses and authorizations
This branch often falls into a regulated area: Private health. Check the relevant Moroccan permit portals before launch.
Vigilance points and compliance
- The real service, target public and staff qualifications matter immediately.
- Permits and compliance rules should be checked before launch.
- Legal form and HR setup deserve an early review.
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
- 8610 - Activités hospitalières
- 8621 - Activité des médecins généralistes
- 8622 - Activité des médecins spécialistes
- 8690 - Autres activités pour la santé humaine
- 8710 - Hébergement médicalisé
- 8720 - Hébergement social pour personnes handicapées mentales, malades mentales et toxicomanes
In this branch
Useful next pages
Profession and activity-model hubs
Which profiles usually use NMA code 8623?
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 8623
NMA code 8623 (Pratique dentaire) should be used when the core activity matches this exact label in branch 86 (Activités pour la santé humaine). Check immediate neighbour codes before filing.
Compliance risk score
3 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 Q not 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 Pratique dentaire, is this code primary ?
Oui si le revenu principal provient de cette operation exacte.
Code 8623: standard or specific VAT ?
Le code oriente la lecture; validez toujours la regle fiscale officielle applicable.
For Pratique dentaire, when to check CNSS ?
Des qu'il y a embauche ou paie, verifier les obligations CNSS.
Code 8623: is a licence required ?
Verifier le statut reglemente selon le secteur reel d'exploitation.
How to decide between 8623 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.