Wholesale trade
What this code covers
Use this division for wholesale trade when the main activity includes Wholesale on own account means owning the goods traded until the ownership is transferred to the buyer. In the case of transit trade, the goods are commissioned by a buyer, but the agent owns the goods while they are in transit. However, both cases are classified the same way (groups 46.2 to 46.9). and The rules for defining specialised and non-specialised wholesale activities are described in paragraphs xx–xx of the introductory guidelines.. Check exclusions and nearby codes before applying it to a mixed activity.
Official NACE Rev. 2.1 labels and explanatory notes are imported from the source dataset. Plain-language explanations are shown separately so readers can compare interpretation with the source text.
- This division includes wholesale of physical goods on own account or on a fee or contract basis (commission trade) related to domestic (national) wholesale as well as international wholesale (import/export), including on the internet.
- Wholesale on own account means owning the goods traded until the ownership is transferred to the buyer. In the case of transit trade, the goods are commissioned by a buyer, but the agent owns the goods while they are in transit. However, both cases are classified the same way (groups 46.2 to 46.9).
- This division includes wholesale on a fee or contract basis (group 46.1), specialised wholesale (groups 46.2 to 46.8) and non-specialised wholesale (group 46.9); class 46.39 is an exception as it includes non-specialised wholesale of food, beverages and tobacco.
- The rules for defining specialised and non-specialised wholesale activities are described in paragraphs xx–xx of the introductory guidelines.
- trade of electricity, see 35.15
- trade of gaseous fuels for energy supply through mains, see 35.23
- rental and leasing of goods, see division 77
- packaging of solid goods and bottling of liquid or gaseous goods, including blending and filtering for third parties, see 82.92
- Compare with 35.15, 35.23, 77 when the main activity overlaps another code.
- Review the Rev. 2 to Rev. 2.1 mapping type before migrating old records.
- Check national equivalent caveats before using this code for local registration or filing workflows.
- If the main revenue activity appears in an exclusion, compare the alternative code before deciding.
Use this guide as classification support, not legal, tax, filing, or regulatory advice.
- - This division includes wholesale of physical goods on own account or on a fee or contract basis (commission trade) related to domestic (national) wholesale as well as international wholesale (import/export), including on the internet.
- - Wholesale on own account means owning the goods traded until the ownership is transferred to the buyer. In the case of transit trade, the goods are commissioned by a buyer, but the agent owns the goods while they are in transit. However, both cases are classified the same way (groups 46.2 to 46.9).
- - This division includes wholesale on a fee or contract basis (group 46.1), specialised wholesale (groups 46.2 to 46.8) and non-specialised wholesale (group 46.9); class 46.39 is an exception as it includes non-specialised wholesale of food, beverages and tobacco.
- - The rules for defining specialised and non-specialised wholesale activities are described in paragraphs xx–xx of the introductory guidelines.
- - wholesale of motor vehicles and motorcycles, and related parts, equipment and accessories
- - transit trade activities
- - trade of electricity, see 35.15
- - trade of gaseous fuels for energy supply through mains, see 35.23
- - rental and leasing of goods, see division 77
- - packaging of solid goods and bottling of liquid or gaseous goods, including blending and filtering for third parties, see 82.92
- - Wholesale on own account means owning the goods traded until the ownership is transferred to the buyer. In the case of transit trade, the goods are commissioned by a buyer, but the agent owns the goods while they are in transit. However, both cases are classified the same way (groups 46.2 to 46.9).
- - The rules for defining specialised and non-specialised wholesale activities are described in paragraphs xx–xx of the introductory guidelines.
- - Wholesale of motor vehicles and motorcycles, and related parts, equipment and accessories
- - Transit trade activities
- - Trade of electricity
- - Trade of gaseous fuels for energy supply through mains
- - Rental and leasing of goods, see division 77
- - Packaging of solid goods and bottling of liquid or gaseous goods, including blending and filtering for third parties
What is NACE 46 used for?
Use NACE 46 for wholesale trade when the main activity matches this scope: Use this division for wholesale trade when the main activity includes Wholesale on own account means owning the goods traded until the ownership is transferred to the buyer. In the case of transit trade, the goods are commissioned by a buyer, but the agent owns the goods while they are in transit. However, both cases are classified the same way (groups 46.2 to 46.9). and The rules for defining specialised and non-specialised wholesale activities are described in paragraphs xx–xx of the introductory guidelines.. Check exclusions and nearby codes before applying it to a mixed activity.
What are typical examples for 46?
Typical examples include Wholesale on own account means owning the goods traded until the ownership is transferred to the buyer. In the case of transit trade, the goods are commissioned by a buyer, but the agent owns the goods while they are in transit. However, both cases are classified the same way (groups 46.2 to 46.9)., The rules for defining specialised and non-specialised wholesale activities are described in paragraphs xx–xx of the introductory guidelines., and Wholesale of motor vehicles and motorcycles, and related parts, equipment and accessories.
When might 46 not be the right code?
Review another code when the activity is closer to trade of electricity, see 35.15 and trade of gaseous fuels for energy supply through mains, see 35.23.
Which codes should I compare before choosing 46?
Compare 46 with 35.15 Trade of electricity, 35.23 Trade of gas through mains, and 77 Rental and leasing activities when the activity description is ambiguous.
Use this class for trade of electricity when the main activity includes Sale of electricity on own account and Operation of charging facilities for electric vehicles (e.g. electric cars, motorcycles, bicycles). Check exclusions and nearby codes before applying it to a mixed activity.
Use this class for trade of gas through mains when the main activity includes Sale of gaseous fuels through mains on own account. Check exclusions and nearby codes before applying it to a mixed activity.
Use this division for rental and leasing activities when the main activity includes Rental and leasing of motor vehicles and Rental and leasing of personal and household goods. Check exclusions and nearby codes before applying it to a mixed activity.
Use this class for packaging activities when the main activity includes Packaging activities on a fee or contract basis, whether or not these involve an automated process: and Bottling of liquid or gaseous goods, including beverages and food. Check exclusions and nearby codes before applying it to a mixed activity.
Use this division for retail trade when the main activity includes The classification of retail sale activities is done based on traded goods and not according to the way of selling (in-store, online, via stalls and markets, and so on). Retail sale activities are divided into specialised retail sale activities (groups 47.2 to 47.8) and non-specialised retail sale activities (group 47.1). and Retail sale includes the retail sale of second-hand goods (class 47.79). The above groups are further subdivided by the range of products sold.. Check exclusions and nearby codes before applying it to a mixed activity.
Use this group for wholesale on a fee or contract basis when the main activity includes Activities of commission agents, commodity brokers and other wholesalers trading on the account of others without owning the intermediated goods at any time and Activities of bringing sellers and buyers together. Check exclusions and nearby codes before applying it to a mixed activity.
Use this group for the broader activity area of wholesale of agricultural raw materials and live animals, including Wholesale of grain, unmanufactured tobacco, seeds and animal feeds, Wholesale of flowers and plants, and Wholesale of live animals. Open the child codes when a more specific code is needed.
Use this group for wholesale of food, beverages and tobacco when the main activity includes Wholesale of fresh, preserved and frozen food and Specialised and non-specialised wholesale of food, beverages and tobacco. Check exclusions and nearby codes before applying it to a mixed activity.
Use this group for wholesale of household goods when the main activity includes Wholesale of textiles and Wholesale of clothing and footwear. Check exclusions and nearby codes before applying it to a mixed activity.
Use this section for wHOLESALE AND RETAIL TRADE when the main activity includes Wholesale and retail sale are the final steps in the distribution of merchandise. For this purpose, ancillary activities (see introductory guidelines, Chapter xx) are carried out, which include a number of usual operations (or manipulations) associated with trade, without transforming the goods. These operations (or manipulations) include, for example, sorting, grading and assembling of goods, mixing or blending of goods (for example, sand), bottling (with or without preceding bottle cleaning), packaging, breaking bulk and repacking for distribution in smaller lots, storage (whether or not frozen or chilled). If not carried out as usual operations (or manipulations) associated with trade, the mentioned activities can be carried out as principal, secondary or ancillary activities in other sections of NACE. and The distinction between wholesale (division 46) and retail sale (division 47) is based on the type of customer.. Check exclusions and nearby codes before applying it to a mixed activity.
Rev. 2 code 45 can map to more than one Rev. 2.1 class: 46 Wholesale trade, 47 Retail trade, 95 Repair and maintenance of computers, personal and household goods, and motor vehicles and motorcycles.
Official close match imported from NACE Rev. 2.1.
Datasets, CRM segments, KYC rules, reporting logic, and historical joins may need review because the activity scope is not a simple unchanged carry-over.
Review the official explanatory notes for each target code and confirm whether the business activity still fits the suggested Rev. 2.1 class.
Rev. 2 code 46 is one of multiple older codes associated with Rev. 2.1 class 46 Wholesale trade.
Official close match imported from NACE Rev. 2.1.
Datasets, CRM segments, KYC rules, reporting logic, and historical joins may need review because the activity scope is not a simple unchanged carry-over.
Confirm the target version field and update references where Rev. 2.1 is required.
Rev. 2 code 82 can map to more than one Rev. 2.1 class: 18 Printing and reproduction of recorded media, 43 Specialised construction activities, 46 Wholesale trade, 47 Retail trade, 53 Postal and courier activities, 61 Telecommunication, 77 Rental and leasing activities, 82 Office administrative, office support and other business support activities, 85 Education, 86 Human health activities, 87 Residential care activities, 93 Sports activities and amusement and recreation activities, 95 Repair and maintenance of computers, personal and household goods, and motor vehicles and motorcycles, 96 Personal service activities.
Official close match imported from NACE Rev. 2.1.
Datasets, CRM segments, KYC rules, reporting logic, and historical joins may need review because the activity scope is not a simple unchanged carry-over.
Review the official explanatory notes for each target code and confirm whether the business activity still fits the suggested Rev. 2.1 class.