| Official title | WHOLESALE AND RETAIL TRADE | Trade of electricity | Trade of gas through mains | Telecommunication reselling activities and intermediation service activities for telecommunication | Repair and maintenance of computers, personal and household goods, and motor vehicles and motorcycles |
| Plain-language summary | 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. | 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 class for telecommunication reselling activities and intermediation service activities for telecommunication when the main activity includes Reselling of wired, wireless and satellite telecommunication (i.e. purchasing and reselling network capacity), including activities of telecommunication brokers and resellers of prepaid calling cards and services and Intermediation services for wired, wireless and satellite telecommunication activities, including:. Check exclusions and nearby codes before applying it to a mixed activity. | Use this division for repair and maintenance of computers, personal and household goods, and motor vehicles and motorcycles when the main activity includes Repair and maintenance of computers and communication equipment and Repair and maintenance of personal and household goods. Check exclusions and nearby codes before applying it to a mixed activity. |
| Official inclusions | - - This section includes wholesale and retail sale (in other words, sale without transformation) of any type of physical goods and rendering services incidental to the sale of merchandise. Goods are physical, produced objects for which a demand exists, over which ownership rights can be established and whose ownership can be transferred from one unit to another by engaging in transactions on markets. This is consistent with the definitions and concepts applied in the balance of payments domain, the G20 Digital Economy Task Force, the Handbook on Measuring Digital Trade, and so on.
- - 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.
- - The distinction between wholesale (division 46) and retail sale (division 47) is based on the type of customer.
- - Wholesale is the resale of new and used goods to retailers, business-to-business trade (for example, to industrial, commercial, institutional or professional users) or other wholesalers, or it involves acting as an agent or broker in buying merchandise for, or selling merchandise to, such persons or companies. The principal types of businesses included are merchant wholesalers, in other words, wholesalers who take title to the goods they sell, such as wholesale merchants or jobbers, industrial distributors, exporters, importers, and cooperative buying associations, sales branches and sales offices (but not retail stores) that are maintained by manufacturing or mining units apart from their plants or mines for the purpose of marketing their products and that do not merely take orders to be filled by direct shipments from the plants or mines. Also included are merchandise and commodity brokers, commission merchants, agents, assemblers and buyers. If the wholesaler does not assume ownership of the goods the wholesaler trades, the wholesaler is classified in group 46.1. If the wholesaler assumes ownership of the goods, even if the wholesaler is acting on behalf of a third party, the wholesaler is classified in groups 46.2 to 46.9.
- - Wholesalers frequently physically assemble, sort and grade goods in large lots, break bulk, repack and redistribute in smaller lots (for example, for pharmaceuticals); store, refrigerate, deliver and install goods, engage in sales promotion for their customers and label design.
| - - sale of electricity on own account
- - operation of charging facilities for electric vehicles (e.g. electric cars, motorcycles, bicycles)
- - operation of charging facilities for electronic devices (e.g. mobile telephones, laptops)
| - - sale of gaseous fuels through mains on own account
| - - reselling of wired, wireless and satellite telecommunication (i.e. purchasing and reselling network capacity), including activities of telecommunication brokers and resellers of prepaid calling cards and services
- - intermediation services for wired, wireless and satellite telecommunication activities, including:
- - agent activities for telecommunication carriers
- - selling mobile telephone service plans on an agent basis
- - wireless telephone service plan sales agent activities, selling on behalf of wireless telecommunication carriers
| - - This division includes the repair and maintenance of computers and computer peripheral equipment, communication equipment, consumer electronics, garden equipment, footwear and leather goods, furniture and home furnishings, clothing, sports goods, musical instruments and other personal and household goods, as well as the repair and maintenance of motor vehicles and motorcycles.
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| Official exclusions | - - trade of electricity, see 35.15
- - trade of gaseous fuels for energy supply through mains, see 35.23
- - the commerce of digital goods, streaming and downloading of content on digital platforms (e.g. e-books, audio), see section J
- - activities of resellers of prepaid calling cards and services, see 61.20
- - repair of motor vehicles and motorcycles, see division 95
| - - sale of electricity on the account of others, see 35.40
| - - sale of gaseous fuels through mains on the account of others, see 35.40
- - wholesale of bottled gaseous fuels, see 46.81
- - retail sale of gaseous fuel for motor vehicles and motorcycles, see 47.30
- - retail sale of household fuel oil and bottled gas, see 47.78
| - - provision of telecommunication services by operators of telecommunication infrastructure, see 61.10
| - - This division excludes specialised maintenance and repair of industrial, commercial and similar machinery and equipment not used by households, see division 33.
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| Typical examples | - - 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.
- - The distinction between wholesale (division 46) and retail sale (division 47) is based on the type of customer.
- - Wholesale is the resale of new and used goods to retailers, business-to-business trade (for example, to industrial, commercial, institutional or professional users) or other wholesalers, or it involves acting as an agent or broker in buying merchandise for, or selling merchandise to, such persons or companies. The principal types of businesses included are merchant wholesalers, in other words, wholesalers who take title to the goods they sell, such as wholesale merchants or jobbers, industrial distributors, exporters, importers, and cooperative buying associations, sales branches and sales offices (but not retail stores) that are maintained by manufacturing or mining units apart from their plants or mines for the purpose of marketing their products and that do not merely take orders to be filled by direct shipments from the plants or mines. Also included are merchandise and commodity brokers, commission merchants, agents, assemblers and buyers. If the wholesaler does not assume ownership of the goods the wholesaler trades, the wholesaler is classified in group 46.1. If the wholesaler assumes ownership of the goods, even if the wholesaler is acting on behalf of a third party, the wholesaler is classified in groups 46.2 to 46.9.
- - Wholesalers frequently physically assemble, sort and grade goods in large lots, break bulk, repack and redistribute in smaller lots (for example, for pharmaceuticals); store, refrigerate, deliver and install goods, engage in sales promotion for their customers and label design.
| - - Sale of electricity on own account
- - Operation of charging facilities for electric vehicles (e.g. electric cars, motorcycles, bicycles)
- - Operation of charging facilities for electronic devices (e.g. mobile telephones, laptops)
| - - Sale of gaseous fuels through mains on own account
| - - Reselling of wired, wireless and satellite telecommunication (i.e. purchasing and reselling network capacity), including activities of telecommunication brokers and resellers of prepaid calling cards and services
- - Intermediation services for wired, wireless and satellite telecommunication activities, including:
- - Agent activities for telecommunication carriers
- - Selling mobile telephone service plans on an agent basis
| - - Repair and maintenance of computers and communication equipment
- - Repair and maintenance of personal and household goods
- - Repair and maintenance of motor vehicles and motorcycles
- - Intermediation service activities for repair and maintenance of computers, personal and household goods, and motor vehicles and motorcycles
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| Common reasons to choose this code | - - This section includes wholesale and retail sale (in other words, sale without transformation) of any type of physical goods and rendering services incidental to the sale of merchandise. Goods are physical, produced objects for which a demand exists, over which ownership rights can be established and whose ownership can be transferred from one unit to another by engaging in transactions on markets. This is consistent with the definitions and concepts applied in the balance of payments domain, the G20 Digital Economy Task Force, the Handbook on Measuring Digital Trade, and so on.
- - 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.
- - The distinction between wholesale (division 46) and retail sale (division 47) is based on the type of customer.
- - Wholesale is the resale of new and used goods to retailers, business-to-business trade (for example, to industrial, commercial, institutional or professional users) or other wholesalers, or it involves acting as an agent or broker in buying merchandise for, or selling merchandise to, such persons or companies. The principal types of businesses included are merchant wholesalers, in other words, wholesalers who take title to the goods they sell, such as wholesale merchants or jobbers, industrial distributors, exporters, importers, and cooperative buying associations, sales branches and sales offices (but not retail stores) that are maintained by manufacturing or mining units apart from their plants or mines for the purpose of marketing their products and that do not merely take orders to be filled by direct shipments from the plants or mines. Also included are merchandise and commodity brokers, commission merchants, agents, assemblers and buyers. If the wholesaler does not assume ownership of the goods the wholesaler trades, the wholesaler is classified in group 46.1. If the wholesaler assumes ownership of the goods, even if the wholesaler is acting on behalf of a third party, the wholesaler is classified in groups 46.2 to 46.9.
| - - sale of electricity on own account
- - operation of charging facilities for electric vehicles (e.g. electric cars, motorcycles, bicycles)
- - operation of charging facilities for electronic devices (e.g. mobile telephones, laptops)
| - - sale of gaseous fuels through mains on own account
| - - reselling of wired, wireless and satellite telecommunication (i.e. purchasing and reselling network capacity), including activities of telecommunication brokers and resellers of prepaid calling cards and services
- - intermediation services for wired, wireless and satellite telecommunication activities, including:
- - agent activities for telecommunication carriers
- - selling mobile telephone service plans on an agent basis
| - - This division includes the repair and maintenance of computers and computer peripheral equipment, communication equipment, consumer electronics, garden equipment, footwear and leather goods, furniture and home furnishings, clothing, sports goods, musical instruments and other personal and household goods, as well as the repair and maintenance of motor vehicles and motorcycles.
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| Common reasons not to choose this code | - - trade of electricity, see 35.15
- - trade of gaseous fuels for energy supply through mains, see 35.23
- - the commerce of digital goods, streaming and downloading of content on digital platforms (e.g. e-books, audio), see section J
- - activities of resellers of prepaid calling cards and services, see 61.20
| - - sale of electricity on the account of others, see 35.40
| - - sale of gaseous fuels through mains on the account of others, see 35.40
- - wholesale of bottled gaseous fuels, see 46.81
- - retail sale of gaseous fuel for motor vehicles and motorcycles, see 47.30
- - retail sale of household fuel oil and bottled gas, see 47.78
| - - provision of telecommunication services by operators of telecommunication infrastructure, see 61.10
| - - This division excludes specialised maintenance and repair of industrial, commercial and similar machinery and equipment not used by households, see division 33.
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| Usually not this code | - - Trade of electricity
- - Trade of gaseous fuels for energy supply through mains
- - The commerce of digital goods, streaming and downloading of content on digital platforms (e.g. e-books, audio), see section J
- - Activities of resellers of prepaid calling cards and services
| - - Sale of electricity on the account of others
| - - Sale of gaseous fuels through mains on the account of others
- - Wholesale of bottled gaseous fuels
- - Retail sale of gaseous fuel for motor vehicles and motorcycles
- - Retail sale of household fuel oil and bottled gas
| - - Provision of telecommunication services by operators of telecommunication infrastructure
| - - Activities primarily classified as activities of membership organisations
- - Activities primarily classified as personal service activities
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| Related codes | - - 35.15 Trade of electricity
- - 35.23 Trade of gas through mains
- - 61.20 Telecommunication reselling activities and intermediation service activities for telecommunication
- - 95 Repair and maintenance of computers, personal and household goods, and motor vehicles and motorcycles
- - A AGRICULTURE, FORESTRY AND FISHING
- - B MINING AND QUARRYING
- - C MANUFACTURING
- - D ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY
- - 46 Wholesale trade
- - 47 Retail trade
| - - 35.40 Activities of brokers and agents for electric power and natural gas
- - 35.11 Production of electricity from non-renewable sources
- - 35.12 Production of electricity from renewable sources
- - 35.13 Transmission of electricity
- - 35.14 Distribution of electricity
- - 35.1 Electric power generation, transmission and distribution
| - - 35.40 Activities of brokers and agents for electric power and natural gas
- - 46.81 Wholesale of solid, liquid and gaseous fuels and related products
- - 47.30 Retail sale of automotive fuel
- - 47.78 Retail sale of other new goods
- - 35.21 Manufacture of gas
- - 35.22 Distribution of gaseous fuels through mains
- - 35.24 Storage of gas as part of network supply services
- - 35.2 Manufacture of gas, and distribution of gaseous fuels through mains
| - - 61.10 Wired, wireless, and satellite telecommunication activities
- - 61.2 Telecommunication reselling activities and intermediation service activities for telecommunication
| - - 33 Repair, maintenance and installation of machinery and equipment
- - 94 Activities of membership organisations
- - 96 Personal service activities
- - 95.1 Repair and maintenance of computers and communication equipment
- - 95.2 Repair and maintenance of personal and household goods
- - 95.3 Repair and maintenance of motor vehicles and motorcycles
- - 95.4 Intermediation service activities for repair and maintenance of computers, personal and household goods, and motor vehicles and motorcycles
- - T OTHER SERVICE ACTIVITIES
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| Parent hierarchy | G WHOLESALE AND RETAIL TRADE | D ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY > 35 Electricity, gas, steam and air conditioning supply > 35.1 Electric power generation, transmission and distribution > 35.15 Trade of electricity | D ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY > 35 Electricity, gas, steam and air conditioning supply > 35.2 Manufacture of gas, and distribution of gaseous fuels through mains > 35.23 Trade of gas through mains | K TELECOMMUNICATION, COMPUTER PROGRAMMING, CONSULTING, COMPUTING INFRASTRUCTURE AND OTHER INFORMATION SERVICE ACTIVITIES > 61 Telecommunication > 61.2 Telecommunication reselling activities and intermediation service activities for telecommunication > 61.20 Telecommunication reselling activities and intermediation service activities for telecommunication | T OTHER SERVICE ACTIVITIES > 95 Repair and maintenance of computers, personal and household goods, and motor vehicles and motorcycles |
| Rev. 2 mapping | - - G -> G (exact)
- - N -> G (scope-aligned)
| - - 35.14 -> 35.15 (scope-aligned)
| | - - 61.90 -> 61.20 (scope-aligned)
- - 82.99 -> 61.20 (scope-aligned)
| - - 45 -> 95 (scope-aligned)
- - 82 -> 95 (scope-aligned)
- - 95 -> 95 (exact)
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