Morocco NMA code 4939 in 2026 with definition, branch, VAT, CNSS, licences, legal form hints and business-setup guidance for Autres transports terrestres de voyageurs n.c.a..
Presentation of NMA code 4939
NMA code 4939 (Autres transports terrestres de voyageurs n.c.a.) 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 | 4939 | Autres transports terrestres de voyageurs n.c.a. |
Practical use of the code in Morocco
| Context | Why the code matters |
|---|---|
| Company setup / RC / ICE | Code 4939 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
- 4931 - Transports urbains et suburbains de voyageurs
- 4932 - Transports de voyageurs par taxis
- 4941 - Transports routiers de fret
- 4942 - Services de déménagement
In this branch
Useful next pages
Profession and activity-model hubs
Which profiles usually use NMA code 4939?
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 4939
NMA code 4939 (Autres transports terrestres de voyageurs n.c.a.) 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 Autres transports terrestres de voyageurs n.c.a., is this code primary ?
Oui si le revenu principal provient de cette operation exacte.
Code 4939: standard or specific VAT ?
Le code oriente la lecture; validez toujours la regle fiscale officielle applicable.
For Autres transports terrestres de voyageurs n.c.a., when to check CNSS ?
Des qu'il y a embauche ou paie, verifier les obligations CNSS.
Code 4939: is a licence required ?
Verifier le statut reglemente selon le secteur reel d'exploitation.
How to decide between 4939 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.