Morocco NMA code 4931 in 2026 with definition, branch, VAT, CNSS, licences, legal form hints and business-setup guidance for Transports urbains et suburbains de voyageurs.
Presentation of NMA code 4931
NMA code 4931 (Transports urbains et suburbains de voyageurs) should be used when the core activity matches this exact label in branch 49 (Transports terrestres et transport par conduites). Check immediate neighbour codes before filing.
NMA Classification and Hierarchy
| Level | Code | Label |
|---|---|---|
| Section | H | Transportation and storage |
| Branch | 49 | Transports terrestres et transport par conduites |
| Sub-branch | 493 | Transports terrestres et transport par conduites |
| Activity | 4931 | Transports urbains et suburbains de voyageurs |
Practical use of the code in Morocco
| Context | Why the code matters |
|---|---|
| Company setup / RC / ICE | Code 4931 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: Regulated transport. Check the relevant Moroccan permit portals before launch.
Vigilance points and compliance
- Confirm the real transport mode, geographic scope and any storage component.
- Sector permits and operating conditions should be checked early.
- Payroll, fleet cost and indirect tax can quickly change the business model.
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
- 4910 - Transport ferroviaire interurbain de voyageurs
- 4920 - Transports ferroviaires de fret
- 4932 - Transports de voyageurs par taxis
- 4939 - Autres transports terrestres de voyageurs n.c.a.
- 4941 - Transports routiers de fret
- 4942 - Services de déménagement
In this branch
Useful next pages
Profession and activity-model hubs
What business models can NMA code 4931 describe?
This NMA code typically applies to these professional profiles or business models:
Source: HCP - Nomenclature Marocaine des Activites · OFFICIAL_DOC · 2026-05-04
What this code changes for passenger transport projects
Code 4931 applies to urban and suburban passenger transport. It signals more than a mobility label: it usually connects to route organisation, vehicles, permits, drivers, local operating constraints and service continuity.
In practice the key question is whether the project is regular public transport, organised shuttle activity, occasional transport or a different transport regime altogether. That distinction shapes the compliance path, labour profile and operating-cost structure.
Official description of NMA code 4931
NMA code 4931 (Transports urbains et suburbains de voyageurs) should be used when the core activity matches this exact label in branch 49 (Transports terrestres et transport par conduites). 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 H 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 Transports urbains et suburbains de voyageurs, is this code primary ?
Oui si le revenu principal provient de cette operation exacte.
Code 4931: standard or specific VAT ?
Le code oriente la lecture; validez toujours la regle fiscale officielle applicable.
For Transports urbains et suburbains de voyageurs, when to check CNSS ?
Des qu'il y a embauche ou paie, verifier les obligations CNSS.
Code 4931: is a licence required ?
Verifier le statut reglemente selon le secteur reel d'exploitation.
How to decide between 4931 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.