| Official title | All other professional, scientific and technical activities n.e.c. | Wholesale on a fee or contract basis | Intermediation service activities for retail sale | Intermediation service activities for real estate activities | Accounting, bookkeeping and auditing activities; tax consultancy |
| Plain-language summary | Use this class for all other professional, scientific and technical activities n.e.c. when the main activity includes Business brokerage activities, i.e. arranging for the purchase and sale of small and medium-sized businesses, including professional practices, but excluding real estate brokerage and Appraisal activities other than for real estate and insurance (for antiques, jewellery, etc.). 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 intermediation service activities for retail sale when the main activity includes Activities of intermediaries in the retail sale of second-hand goods and Activities of retail auctioneering houses for both new and used third-party goods, including internet retail auctions. Check exclusions and nearby codes before applying it to a mixed activity. | Use this code when the main activity is brokering, selling, renting, or managing real estate transactions for clients on a fee or contract basis. | Use this class for accounting, bookkeeping and auditing activities; tax consultancy when the main activity includes Recording of commercial transactions from businesses or others and Bookkeeping activities for financial accounting and payroll accounting, etc.. Check exclusions and nearby codes before applying it to a mixed activity. |
| Official inclusions | - - This class includes a great variety of service activities generally delivered to commercial clients. It includes those activities for which more advanced professional, scientific and technical skill levels are required, but excludes ongoing, routine business functions that are generally of short duration.
- - business brokerage activities, i.e. arranging for the purchase and sale of small and medium-sized businesses, including professional practices, but excluding real estate brokerage
- - appraisal activities other than for real estate and insurance (for antiques, jewellery, etc.)
- - bill auditing and freight rate information
- - weather forecasting activities
| - - This group includes intermediation service activities, in other words, the facilitation of transactions between sellers and buyers for the ordering of goods for a fee or commission without taking ownership of the goods intermediated, including:
- - activities of commission agents, commodity brokers and other wholesalers trading on the account of others without owning the intermediated goods at any time
- - activities of bringing sellers and buyers together
- - activities of undertaking commercial transactions on the account of a principal, including on the internet
- - activities of central purchasing units if they are only intermediaries and do not own the goods
| - - This group includes intermediation service activities for specialised and non-specialised retail sale that facilitate transactions between buyers and sellers of physical goods for a fee or commission, without supplying and taking ownership of the goods that are intermediated. These intermediation activities can be carried out on digital platforms or through non-digital channels (including face-to-face, door-to-door, telephone, mail, and so on). The fee or commission can be received from either the buyers or sellers. Revenue for intermediation service activities for retail sale can include other sources of income (for example, revenues from the sale of advertising space).
- - activities of intermediaries in the retail sale of second-hand goods
- - activities of retail auctioneering houses for both new and used third-party goods, including internet retail auctions
- - activities of agents for the retail sale of motor vehicles and motorcycles
| - - This class includes the intermediation of buying, selling and rental of real estate by bringing clients and sellers or service providers together for a fee or commission. These intermediation activities can be carried out on digital platforms or through non-digital channels (including face-to-face, door-to-door, telephone, mail, and so on). The fee or commission can be received from either the client or the seller of the real estate or the provider of the real estate service. Revenue for the intermediation activities can include other sources of income (for example, revenues from selling advertising space to third parties).
- - This class includes the provision of real estate activities by real estate agencies or independent real estate agents:
- - intermediation in buying, selling and rental of real estate on a fee or contract basis
- - real estate listing services
| - - recording of commercial transactions from businesses or others
- - bookkeeping activities for financial accounting and payroll accounting, etc.
- - preparation or auditing of financial accounts
- - examination of accounts and certification of their accuracy
- - preparation of tax returns for individuals or enterprises
|
| Official exclusions | - - activities of auctioning houses (wholesale) and online auction activities (wholesale), see 46.1
- - activities of auctioning houses (retail sale) and online auction activities (retail sale), see 47.9
- - activities of real estate brokers, see 68.31
- - bookkeeping activities, see 69.20
- - activities of management consultants, see 70.20
| - - wholesale on own account, see 46.2 to 46.9
- - activities of commission agents who assume ownership of the goods, even if they are acting in the name of a third party, see 46.2 to 46.9
- - intermediation service activities for retail sale, see 47.9
- - intermediation service activities for real estate activities, see 68.31
- - operation of websites providing searches for goods that link customers to sellers, see the corresponding classes for intermediation service activities
| Not stated separately in available source data | - - activities of real estate escrow agents, see 68.32
- - legal activities, see 69.10
| - - publishing of accounting software, see 58.29
- - computer programming of accounting software, see 62.10
- - management consultancy on accounting systems, budgetary control procedures, see 70.20
- - bill collection, see 82.91
|
| Typical examples | - - Business brokerage activities, i.e. arranging for the purchase and sale of small and medium-sized businesses, including professional practices, but excluding real estate brokerage
- - Appraisal activities other than for real estate and insurance (for antiques, jewellery, etc.)
- - Bill auditing and freight rate information
- - Weather forecasting activities
| - - Activities of commission agents, commodity brokers and other wholesalers trading on the account of others without owning the intermediated goods at any time
- - Activities of bringing sellers and buyers together
- - Activities of undertaking commercial transactions on the account of a principal, including on the internet
- - Activities of central purchasing units if they are only intermediaries and do not own the goods
| - - Activities of intermediaries in the retail sale of second-hand goods
- - Activities of retail auctioneering houses for both new and used third-party goods, including internet retail auctions
- - Activities of agents for the retail sale of motor vehicles and motorcycles
| - - Residential estate agency
- - Commercial property broker
- - Rental brokerage
| - - Recording of commercial transactions from businesses or others
- - Bookkeeping activities for financial accounting and payroll accounting, etc.
- - Preparation or auditing of financial accounts
- - Examination of accounts and certification of their accuracy
|
| Common reasons to choose this code | - - This class includes a great variety of service activities generally delivered to commercial clients. It includes those activities for which more advanced professional, scientific and technical skill levels are required, but excludes ongoing, routine business functions that are generally of short duration.
- - business brokerage activities, i.e. arranging for the purchase and sale of small and medium-sized businesses, including professional practices, but excluding real estate brokerage
- - appraisal activities other than for real estate and insurance (for antiques, jewellery, etc.)
- - bill auditing and freight rate information
| - - This group includes intermediation service activities, in other words, the facilitation of transactions between sellers and buyers for the ordering of goods for a fee or commission without taking ownership of the goods intermediated, including:
- - activities of commission agents, commodity brokers and other wholesalers trading on the account of others without owning the intermediated goods at any time
- - activities of bringing sellers and buyers together
- - activities of undertaking commercial transactions on the account of a principal, including on the internet
| - - This group includes intermediation service activities for specialised and non-specialised retail sale that facilitate transactions between buyers and sellers of physical goods for a fee or commission, without supplying and taking ownership of the goods that are intermediated. These intermediation activities can be carried out on digital platforms or through non-digital channels (including face-to-face, door-to-door, telephone, mail, and so on). The fee or commission can be received from either the buyers or sellers. Revenue for intermediation service activities for retail sale can include other sources of income (for example, revenues from the sale of advertising space).
- - activities of intermediaries in the retail sale of second-hand goods
- - activities of retail auctioneering houses for both new and used third-party goods, including internet retail auctions
- - activities of agents for the retail sale of motor vehicles and motorcycles
| - - This class includes the intermediation of buying, selling and rental of real estate by bringing clients and sellers or service providers together for a fee or commission. These intermediation activities can be carried out on digital platforms or through non-digital channels (including face-to-face, door-to-door, telephone, mail, and so on). The fee or commission can be received from either the client or the seller of the real estate or the provider of the real estate service. Revenue for the intermediation activities can include other sources of income (for example, revenues from selling advertising space to third parties).
- - This class includes the provision of real estate activities by real estate agencies or independent real estate agents:
- - intermediation in buying, selling and rental of real estate on a fee or contract basis
- - real estate listing services
| - - recording of commercial transactions from businesses or others
- - bookkeeping activities for financial accounting and payroll accounting, etc.
- - preparation or auditing of financial accounts
- - examination of accounts and certification of their accuracy
|
| Common reasons not to choose this code | - - activities of auctioning houses (wholesale) and online auction activities (wholesale), see 46.1
- - activities of auctioning houses (retail sale) and online auction activities (retail sale), see 47.9
- - activities of real estate brokers, see 68.31
- - bookkeeping activities, see 69.20
| - - wholesale on own account, see 46.2 to 46.9
- - activities of commission agents who assume ownership of the goods, even if they are acting in the name of a third party, see 46.2 to 46.9
- - intermediation service activities for retail sale, see 47.9
- - intermediation service activities for real estate activities, see 68.31
| - - Activities primarily classified as non-specialised retail sale
- - Activities primarily classified as retail sale of food, beverages and tobacco
- - Activities primarily classified as retail sale of automotive fuel
- - Activities primarily classified as retail sale of information and communication equipment
| - - activities of real estate escrow agents, see 68.32
- - legal activities, see 69.10
| - - publishing of accounting software, see 58.29
- - computer programming of accounting software, see 62.10
- - management consultancy on accounting systems, budgetary control procedures, see 70.20
- - bill collection, see 82.91
|
| Usually not this code | - - Activities of auctioning houses (wholesale) and online auction activities (wholesale)
- - Activities of auctioning houses (retail sale) and online auction activities (retail sale)
- - Activities of real estate brokers
- - Bookkeeping activities
| - - Wholesale on own account
- - Activities of commission agents who assume ownership of the goods, even if they are acting in the name of a third party
- - Intermediation service activities for retail sale
- - Intermediation service activities for real estate activities
| - - Activities primarily classified as non-specialised retail sale
- - Activities primarily classified as retail sale of food, beverages and tobacco
- - Activities primarily classified as retail sale of automotive fuel
- - Activities primarily classified as retail sale of information and communication equipment
| - - Landlord renting own property
- - Construction developer
- - Hotel operator
| - - Publishing of accounting software
- - Computer programming of accounting software
- - Management consultancy on accounting systems, budgetary control procedures
- - Bill collection
|
| Related codes | - - 46.1 Wholesale on a fee or contract basis
- - 47.9 Intermediation service activities for retail sale
- - 68.31 Intermediation service activities for real estate activities
- - 69.20 Accounting, bookkeeping and auditing activities; tax consultancy
- - 70.20 Business and other management consultancy activities
- - 71.1 Architectural and engineering activities and related technical consultancy
- - 71.12 Engineering activities and related technical consultancy
- - 74.11 Industrial product and fashion design activities
- - 71.20 Technical testing and analysis
- - 73.11 Activities of advertising agencies
- - 74.91 Patent brokering and marketing service activities
- - 80.09 Security activities n.e.c.
- - 82.30 Organisation of conventions and trade shows
- - 82.99 Other business support service activities n.e.c.
- - 86.2 Medical and dental practice activities
- - 88.99 Other social work activities without accommodation n.e.c.
- - 74.9 Other professional, scientific and technical activities n.e.c.
| - - 46.2 Wholesale of agricultural raw materials and live animals
- - 46.9 Non-specialised wholesale trade
- - 47.9 Intermediation service activities for retail sale
- - 68.31 Intermediation service activities for real estate activities
- - 73 Activities of advertising, market research and public relations
- - 46.3 Wholesale of food, beverages and tobacco
- - 46.4 Wholesale of household goods
- - 46.5 Wholesale of information and communication equipment
- - 46.11 Activities of agents involved in the wholesale of agricultural raw materials, live animals, textile raw materials and semi-finished goods
- - 46.12 Activities of agents involved in the wholesale of fuels, ores, metals and industrial chemicals
- - 46.13 Activities of agents involved in the wholesale of timber and building materials
- - 46.14 Activities of agents involved in the wholesale of machinery, industrial equipment, ships and aircraft
- - 46 Wholesale trade
| - - 47.1 Non-specialised retail sale
- - 47.2 Retail sale of food, beverages and tobacco
- - 47.3 Retail sale of automotive fuel
- - 47.4 Retail sale of information and communication equipment
- - 47.91 Intermediation service activities for non-specialised retail sale
- - 47.92 Intermediation service activities for specialised retail sale
- - 47 Retail trade
| - - 68.20 Rental and operating of own or leased real estate
- - 68.32 Other real estate activities on a fee or contract basis
- - 69.10 Legal activities
- - 68.3 Real estate activities on a fee or contract basis
| - - 58.29 Other software publishing
- - 62.10 Computer programming activities
- - 70.20 Business and other management consultancy activities
- - 82.91 Activities of collection agencies and credit bureaus
- - 69.2 Accounting, bookkeeping and auditing activities; tax consultancy
|
| Parent hierarchy | N PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES > 74 Other professional, scientific and technical activities > 74.9 Other professional, scientific and technical activities n.e.c. > 74.99 All other professional, scientific and technical activities n.e.c. | G WHOLESALE AND RETAIL TRADE > 46 Wholesale trade > 46.1 Wholesale on a fee or contract basis | G WHOLESALE AND RETAIL TRADE > 47 Retail trade > 47.9 Intermediation service activities for retail sale | M REAL ESTATE ACTIVITIES > 68 Real estate activities > 68.3 Real estate activities on a fee or contract basis > 68.31 Intermediation service activities for real estate activities | N PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES > 69 Legal and accounting activities > 69.2 Accounting, bookkeeping and auditing activities; tax consultancy > 69.20 Accounting, bookkeeping and auditing activities; tax consultancy |
| Rev. 2 mapping | - - 74.90 -> 74.99 (scope-aligned)
| - - 45.1 -> 46.1 (scope-aligned)
- - 45.3 -> 46.1 (scope-aligned)
- - 45.4 -> 46.1 (scope-aligned)
- - 46.1 -> 46.1 (exact)
- - 82.9 -> 46.1 (scope-aligned)
| - - 47.5 -> 47.9 (scope-aligned)
- - 47.9 -> 47.9 (exact)
- - 47.7 -> 47.9 (scope-aligned)
- - 47.4 -> 47.9 (scope-aligned)
- - 82.9 -> 47.9 (scope-aligned)
- - 47.6 -> 47.9 (scope-aligned)
- - 47.3 -> 47.9 (scope-aligned)
- - 47.2 -> 47.9 (scope-aligned)
- - 47.1 -> 47.9 (scope-aligned)
- - 45.4 -> 47.9 (scope-aligned)
- - 45.3 -> 47.9 (scope-aligned)
- - 45.1 -> 47.9 (scope-aligned)
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