Retail trade
What this code covers
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.
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 the resale (sale without transformation or after minor alterations or usual handling, for example reconditioning) of new and used physical goods to the general public for personal or household consumption or use, by shops, department stores, consumer cooperative, stalls, mail order houses, the internet, door-to-door salespersons, hawkers, vending machines, and so on.
- This division includes the retail sale of new and used motor vehicles and motorcycles, including electric vehicles.
- 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).
- 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.
- sale of farmers’ products by farmers, see division 01
- manufacture and sale of goods, which is generally classified as manufacturing in divisions 10 to 32
- trade in cereal grains, ores, crude petroleum, industrial chemicals, iron and steel, and industrial machinery and equipment, see division 46
- sale of food and drinks for consumption on the premises and sale of takeaway food, see division 56
- Compare with 01, 10, 32 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 the resale (sale without transformation or after minor alterations or usual handling, for example reconditioning) of new and used physical goods to the general public for personal or household consumption or use, by shops, department stores, consumer cooperative, stalls, mail order houses, the internet, door-to-door salespersons, hawkers, vending machines, and so on.
- - This division includes the retail sale of new and used motor vehicles and motorcycles, including electric vehicles.
- - 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).
- - 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.
- - Activities of intermediation in retail sale, which facilitate transactions between buyers and sellers for the ordering and/or delivering of goods for a fee or commission, without taking ownership of the goods, are classified in group 47.9. All other retail sale activities, even if the retailer is acting on behalf of a third party, are classified in groups 47.1 to 47.8.
- - The goods sold in this division are limited to goods usually referred to as consumer goods or retail goods. Therefore, goods not normally entering retail sale (for example, cereal grains, ores, industrial machinery) are excluded. Downloads (for example, books, videos) are also excluded.
- - The rules for defining specialised and non-specialised retail sale activities are described in paragraphs xx–xx of the introductory guidelines.
- - This division also includes the retail sale of goods sold primarily to the general public from displayed merchandise (for example, personal computers, stationery, paint or timber), although these products may not be for personal or household use. Handling that is customary in trade does not affect the basic character of the merchandise and may include, for example, sorting, separating, mixing and packaging, delivery and installation of goods as well as sales promotion for their customers, if supplied by the same trader.
- - retail sale of automotive fuel and lubricating or cooling products
- - activities of retail auctioneering houses for both new and used third-party goods, including internet retail auctions
- - activities of units providing intermediation service activities for specialised or non-specialised retail sale (marketplaces) that facilitate transactions between buyers and sellers for the ordering and/or delivering of physical goods for a fee or commission, without taking ownership of the goods that are intermediated. These activities can be carried out on digital platforms or through non-digital channels (see group 47.9)
- - vending machines selling goods other than food and drinks
- - vending machines selling food and drinks prepared by the machine itself
- - sale of farmers’ products by farmers, see division 01
- - manufacture and sale of goods, which is generally classified as manufacturing in divisions 10 to 32
- - trade in cereal grains, ores, crude petroleum, industrial chemicals, iron and steel, and industrial machinery and equipment, see division 46
- - sale of food and drinks for consumption on the premises and sale of takeaway food, see division 56
- - the commerce of digital goods, streaming and downloading of contents on digital platforms (e.g. e-books, audio) are included in section J
- - rental and leasing of motor vehicles or motorcycles, see 77.1
- - rental and leasing of personal and household goods to the general public, see 77.2
- - 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).
- - 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.
- - Activities of intermediation in retail sale, which facilitate transactions between buyers and sellers for the ordering and/or delivering of goods for a fee or commission, without taking ownership of the goods, are classified in group 47.9. All other retail sale activities, even if the retailer is acting on behalf of a third party, are classified in groups 47.1 to 47.8.
- - The goods sold in this division are limited to goods usually referred to as consumer goods or retail goods. Therefore, goods not normally entering retail sale (for example, cereal grains, ores, industrial machinery) are excluded. Downloads (for example, books, videos) are also excluded.
- - Sale of farmers’ products by farmers, see division 01
- - Manufacture and sale of goods, which is generally classified as manufacturing in divisions 10 to 32
- - Trade in cereal grains, ores, crude petroleum, industrial chemicals, iron and steel, and industrial machinery and equipment, see division 46
- - Sale of food and drinks for consumption on the premises and sale of takeaway food, see division 56
What is NACE 47 used for?
Use NACE 47 for retail trade when the main activity matches this scope: 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.
What are typical examples for 47?
Typical examples include 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)., 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., and Activities of intermediation in retail sale, which facilitate transactions between buyers and sellers for the ordering and/or delivering of goods for a fee or commission, without taking ownership of the goods, are classified in group 47.9. All other retail sale activities, even if the retailer is acting on behalf of a third party, are classified in groups 47.1 to 47.8..
When might 47 not be the right code?
Review another code when the activity is closer to sale of farmers’ products by farmers, see division 01 and manufacture and sale of goods, which is generally classified as manufacturing in divisions 10 to 32.
Which codes should I compare before choosing 47?
Compare 47 with 01 Crop and animal production, hunting and related service activities, 10 Manufacture of food products, and 32 Other manufacturing when the activity description is ambiguous.
Use this division for crop and animal production, hunting and related service activities when the main activity includes Mixed farming (group 01.5) breaks with the usual principles for identifying the main activity. It accepts that many agricultural units have a reasonably balanced production of crops and animals, and that it would be arbitrary to classify them in one category or the other.. Check exclusions and nearby codes before applying it to a mixed activity.
Use this division for manufacture of food products when the main activity includes This division is organised by activities dealing with different kinds of products: meat, fish, fruits and vegetables, fats and oils, milk products, grain mill products, animal feed and other food products. Production can be carried out for own account, as well as for third parties, as in custom slaughtering. and Some activities are considered manufacturing even though there is retail sale of the products in the producers’ own shop (for example, those activities performed in bakeries, pastry shops and prepared meat shops which sell their own production). However, where the processing is minimal and does not lead to a real transformation, the unit is classified to section G.. Check exclusions and nearby codes before applying it to a mixed activity.
Use this division for other manufacturing when the main activity includes Manufacture of jewellery, bijouterie and related articles and Manufacture of musical instruments. Check exclusions and nearby codes before applying it to a mixed activity.
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.
Use this division for food and beverage service activities when the main activity includes Restaurants and mobile food service activities and Event catering, contract catering service activities and other food service activities. Check exclusions and nearby codes before applying it to a mixed activity.
Use this group for the broader activity area of rental and leasing of motor vehicles, including Rental and leasing of cars and light motor vehicles and Rental and leasing of trucks. Open the child codes when a more specific code is needed.
Use this group for rental and leasing of personal and household goods when the main activity includes Rental and leasing of recreational and sports goods and Rental and leasing of other personal and household goods. Check exclusions and nearby codes before applying it to a mixed activity.
Use this group for non-specialised retail sale when the main activity includes Non-specialised retail sale of predominately food, beverages or tobacco and Other non-specialised retail sale. Check exclusions and nearby codes before applying it to a mixed activity.
Use this group for the broader activity area of retail sale of food, beverages and tobacco, including Retail sale of fruit and vegetables, Retail sale of meat and meat products, and Retail sale of fish, crustaceans and molluscs. Open the child codes when a more specific code is needed.
Use this group for the broader activity area of retail sale of automotive fuel, including Retail sale of automotive fuel. Open the child codes when a more specific code is needed.
Use this group for the broader activity area of retail sale of information and communication equipment, including Retail sale of information and communication equipment. Open the child codes when a more specific code is needed.
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 47 can map to more than one Rev. 2.1 class: 47 Retail trade, 60 Programming, broadcasting, news agency and other content distribution 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.
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.