Statistical Classification of Economic Activities in the European Community, Rev. 2.1 (NACE Rev. 2.1) - Section G

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.

Retailing is the resale of new and used goods to final consumers for personal or household consumption or use, whatever the channel, in shops, department stores, stalls, mail order houses, door-to-door salespersons, hawkers, consumer cooperatives, auction houses, and so on. It includes the sale of goods via showrooms (where the exposed goods can be bought), via ephemeral points of sale (for example, pop-up stores) as well as in automated retail shops.

Most retailers take title to the goods they sell, but some act as agents for a principal and sell either on consignment or on a commission basis. If the retailer does not assume ownership of the goods the retailer trades, the retailer is classified in group 47.9. If the retailer assumes ownership of the goods, even if the retailer is acting on behalf of a third party, the retailer is classified in groups 47.1 to 47.8.

NACE does not make any distinction at group and class level between in-store and online retail sale. Most of the retail sale activities operate both in-store and online (as well other distribution channels) and it is difficult to differentiate between the two distribution/sales channels based on the primary sales method. The share of in-store and online sales can vary over time affecting the stability of the classification. The main classification criteria for retail sale in NACE is based on what is sold and not the sales channel.

Retailing via mail order or the internet is classified according to the type of goods sold.

The distinction between wholesale and retail sale is not based on the quantity of goods sold, as wholesale may be made on a unit basis, just as retail sales may be made on a bulk basis. Instead, the primary distinction between wholesale and retail sale is the type of customer. Wholesale usually involves business customers while retail usually involves final customers, such as households. If a trader sells to both business and final customers without distinction and it is practically impossible to distinguish the majority type of customers, then it is recommended to treat the seller as a retailer.

Blending of beverages to be provided by the manufacturer or by a contractor is classified in manufacturing (section C). If carried out as a usual operation (or manipulation) associated with trade, it is considered as an ancillary activity and integrated in section G.

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.

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 class includes:
- activities of agents involved in the wholesale of livestock feed
- activities of agents involved in wholesale auctions for fur skin

This class includes the activities of agents involved in the wholesale of:
- fuels, ores, metals and industrial chemicals, including fertilisers

This class includes activities of agents involved in the wholesale of:
- machinery, including office machinery and computers, industrial equipment, ships and aircraft
- telephone and communication equipment, including mobile telephones, modems, etc.

This class includes:
- activities of agents involved in the wholesale of food supplements for human consumption

This class includes:
- activities of agents involved in the wholesale of pharmaceutical and medical goods, perfumery and toilet articles, and cleaning materials
- activities of agents involved in the wholesale of games and toys, sports goods, bicycles, books, newspapers, magazines and stationery, musical instruments, watches, clocks and jewellery, and photographic and optical equipment
- activities of agents involved in the wholesale of cars and light motor vehicles, lorries, trailers and semi-trailers, camping vehicles (e.g. caravans and motorhomes), motorcycles (including mopeds), motorised personal transport devices, and rolling stock; these motor vehicles include electric vehicles
- activities of agents involved in the wholesale of motor vehicle parts and accessories, and parts and accessories for motorcycles, motorised personal transport devices, and rolling stock
- activities of agents involved in the wholesale of waste
- activities of wholesale auctioneering houses of third-party goods of motor vehicles, including internet wholesale auctions of motor vehicles

This class includes:
- wholesale of grains and seeds for planting
- wholesale of oleaginous fruits
- wholesale of unmanufactured tobacco
- wholesale of livestock feed and agricultural raw materials

This class includes:
- wholesale of flowers, plants and bulbs
- wholesale of seeds of flowers and plants

This class includes:
- wholesale of pets

This class includes:
- wholesale of leather, raw and processed hides, and fur skins

This group includes:
- wholesale of fresh, preserved and frozen food
- specialised and non-specialised wholesale of food, beverages and tobacco

This class includes:
- wholesale of fresh fruits and vegetables
- wholesale of legumes
- wholesale of dried fruits and vegetables
- wholesale of preserved fruits and vegetables
- wholesale of frozen fruits and vegetables

This class includes:
- wholesale of meat and meat products
- wholesale of poultry and game
- wholesale of fish and fish products
- wholesale of seafood

This class includes:
- wholesale of dairy products
- wholesale of eggs and egg products
- wholesale of edible oils and fats of animal or vegetable origin

This class includes:
- wholesale of alcoholic beverages
- wholesale of non-alcoholic beverages
- wholesale of fruit and vegetable juices
- wholesale of prepared beverages in cans or bottles

This class includes:
- wholesale of tobacco and smoking products and accessories, including lighters, pipes, cigarette rolling equipment, etc.

This class includes:
- wholesale of sugar, including sugar cubes, molasses, sugar confectionery and chocolate
- wholesale of bakery products

This class includes other specialised wholesale of food not already classified in the previous classes 46.31 to 46.37 (for example, wholesale of salt, vinegar, flour, yeast, honey).

This class includes the wholesale of food, beverages and tobacco products sold in five or more classes of group 46.3. If the products sold comprise up to four classes in group 46.3, the unit is considered a specialised trade and is classified, following the principal activity defined on the basis of its value added, in classes 46.31 to 46.38.

This group includes the wholesale of household goods, including textiles and furniture.

This class includes:
- wholesale of yarn
- wholesale of fabrics
- wholesale of household linen, etc.
- wholesale of haberdashery: needles, sewing thread, etc.
- wholesale of parasols, tarpaulins, sails, parachutes, etc.

This class includes:
- wholesale of clothing, including sports clothes
- wholesale of clothing accessories (e.g. gloves, ties and braces)
- wholesale of footwear, including non-specialised sports footwear
- wholesale of fur articles
- wholesale of umbrellas

This class includes:
- wholesale of electrical household appliances
- wholesale of radio and television equipment
- wholesale of photographic and optical goods except corrective glasses, lenses and sunglasses

- wholesale of electrical heating and cooling appliances
- wholesale of heating equipment using renewable resources
- wholesale of heating, ventilation and air-conditioning equipment
- wholesale of sewing machines of household-type
- wholesale of safety systems and alarms

This class includes:
- wholesale of china and glassware
- wholesale of cleaning materials
- wholesale of household utensils, crockery and pottery

This class includes:
- wholesale of perfumes, cosmetics, soaps and toilet paper

This class includes:
- wholesale of pharmaceutical, medical and orthopaedic goods
- wholesale of veterinary medicines
- wholesale of corrective glasses, lenses and sunglasses
- wholesale of medical and surgical instruments
- wholesale of hospital equipment

This class includes:
- wholesale of furniture
- wholesale of carpets
- wholesale of lighting equipment
- wholesale of mattresses and box springs

This class includes:
- wholesale of woodenware, wickerwork and corkware, etc.
- wholesale of bicycles, electric bicycles, monowheels, hoverboards, kickscooters, including related parts and accessories
- wholesale of stationery, books, magazines and newspapers
- wholesale of leather goods, excluding clothing and footwear, and travel accessories
- wholesale of musical instruments
- wholesale of recorded media
- wholesale of games and toys, including party and magic items
- wholesale of sports goods, including special sports footwear (e.g. ski boots, football shoes, skates, ballet shoes)
- wholesale of recreational boats
- wholesale of baby equipment (e.g. baby carriages, pushchairs, baby walkers, baby carriers, baby car seats)
- wholesale of medals and sports cups

This class includes the wholesale of information and communication technology (ICT) equipment.

This class includes:
- wholesale of computers, computer peripheral equipment and parts
- wholesale of smart boards
- wholesale of non-customised software, including video games, provided on physical media, with a right to perpetual use
- wholesale of electronic valves and tubes
- wholesale of semiconductor devices
- wholesale of microchips and integrated circuits
- wholesale of printed circuits
- wholesale of recordable media
- wholesale of telephone and communication equipment (e.g. mobile telephones, modems)
- wholesale of office machinery and equipment

This group includes the wholesale of specialised machinery, equipment and supplies for all kinds of industries and general-purpose machinery, and parts thereof.

This class includes:
- wholesale of agricultural and forestry machinery and equipment:
 • ploughs, manure spreaders, seeders
 • harvesters
 • threshers
 • milking machines
 • poultry-keeping machines, bee-keeping equipment
 • agricultural and forestry tractors

This class includes:
- wholesale of machine tools of any type and for any material

This class includes:
- wholesale of mining, construction and civil engineering machinery and equipment, (e.g. excavating machines)

This class includes:
- wholesale of machinery for the textile industry and of sewing and knitting machines
- wholesale of robots for production lines
- wholesale of machinery for the food, beverages and tobacco industry
- wholesale of transport equipment (e.g. locomotives, wagons), except motor vehicles, motorcycles and bicycles
- wholesale of ships and boats
- wholesale of armoured vehicles
- wholesale of aircraft, drones and unmanned aircraft systems
- wholesale of equipment for fish farming
- wholesale of attractions for amusement and theme parks (e.g. mechanical rides)
- wholesale of equipment for hairdressers, gyms, solariums and beauty centres
- wholesale of event technology equipment for events, fairs and exhibitions
- wholesale of other machinery n.e.c. for use in industry, trade and navigation and other services
- wholesale of other electrical material (e.g. electrical motors, transformers)
- wholesale of batteries and accumulators for domestic use
- wholesale of wires and switches and other installation equipment
- wholesale of photovoltaic panels
- wholesale of weapons, weapon systems and ammunition
- wholesale of box pallets
- wholesale of reservoirs, tanks, vats and similar containers, capacity exceeding 300 litres, of plastics and for industrial use

This class includes:
- wholesale of new and used motor vehicles, including electric vehicles:
 • passenger motor vehicles, including specialised passenger motor vehicles (e.g. ambulances, minibuses)
 • lorries, trailers and semi-trailers
 • camping vehicles (e.g. caravans, motorhomes)

This class includes:
- wholesale of new and used motor vehicle parts, equipment and related accessories like tyres, etc.
- wholesale of batteries and accumulators for motor vehicles

This class includes:
- wholesale of new and used motorcycles, including mopeds
- wholesale of parts and accessories for motorcycles
- wholesale of protective gear for motorcyclists

This group includes:
- other specialised wholesale activities not classified in groups 46.2 to 46.7 of this division.
- the wholesale of intermediate products, except agricultural, typically not for household use

This class includes:
- wholesale of fossil, low-carbon or carbon-free fuels, greases, lubricants, oils, e.g.:
 • charcoal, coal, coke, fuelwood, pellets of wood or biomass, naphtha
 • crude petroleum, crude oil, diesel fuel, gasoline, fuel oil, heating oil, kerosene, biofuels, recycled carbon fuels, synthetic fuels, in blending or pure
 • liquefied petroleum gas (LPG), liquefied natural gas (LNG), butane and propane gas and their related bio and renewable forms, in blending or pure
 • lubricating oils and greases, refined petroleum products

This class includes:
- wholesale of ferrous and non-ferrous metal ores
- wholesale of ferrous and non-ferrous metals in primary forms
- wholesale of gold and other precious metals
- wholesale of semi-finished metal products and metal ores
- wholesale of ferrous and non-ferrous semi-finished products n.e.c.

This class includes:
- wholesale of wood in the rough
- wholesale of products of primary processing of wood
- wholesale of pallets, other load boards of wood, and barrels
- wholesale of raw and assembled wood flooring
- wholesale of construction materials:
 • sand, gravel, cement, bricks, etc.
- wholesale of scaffolding
- wholesale of paints, varnishes and lacquers
- wholesale of wallpaper and floor coverings (e.g. laminate, tiles, vinyl flooring)
- wholesale of flat glass
- wholesale of sanitary equipment:
 • baths, washbasins, toilets and other sanitary porcelain
- wholesale of doors, windows and shutters (of any material)

This class includes:
- wholesale of ironware and similar household hardware
- wholesale of fittings
- wholesale of hot water heaters, radiators and boilers
- wholesale of sanitary installation equipment:
 • tubes, pipes, fittings, taps, T pieces, connections, rubber pipes, etc.
- wholesale of tools (e.g. hammers, saws, screwdrivers and other hand tools), including power hand tools
- wholesale of heating, ventilation and air-conditioning equipment, for non-domestic use

This class includes:
- wholesale of industrial chemicals (e.g. aniline, essential oils, chemical glues, methanol, paraffin, scents and flavourings, soda, industrial salt, acids and sulphurs, starch derivates, industrial gases, dyes and pigments, other organic and inorganic basic chemicals, glazes, printing inks and adhesives)
- wholesale of explosives and pyrotechnic products
- wholesale of fertilisers and agrochemical products
- wholesale of hydrogen

This class includes:
- wholesale of plastic materials in primary forms
- wholesale of rubber
- wholesale of textile fibres
- wholesale of packaging articles
- wholesale of raw precious stones
- wholesale of unworked synthetic or reconstructed precious or semi-precious stones
- wholesale of non-metallic ores
- wholesale of paper in bulk and of paper pulp

This class includes:
- wholesale of metal and non-metal waste and scrap and materials for recycling, including collecting, sorting, separating, stripping of used goods (e.g. cars in order to obtain reusable parts), packing and repacking, storage and delivery, but without a transformation process. Additionally, the purchased and sold waste has a remaining value
- wholesale of usable goods (metal, plastics), following the dismantling of cars, computers, televisions and other equipment on own account by the unit without further transformation of the goods
- wholesale of car wrecks

This class includes other specialised wholesale activities not classified in other classes of this division.

This class includes:
- wholesale of a variety of goods without any particular specialisation

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 group includes the retail sale of a variety of product lines in the same unit (non-specialised sale, for example, supermarkets, hypermarkets, department stores).

This class includes:
- retail sale of a large variety of goods (e.g. wearing apparel, furniture, appliances, hardware, cosmetics) among which, however, food products, beverages or tobacco should be predominant

This class includes:
- retail sale of a large variety of goods (e.g. wearing apparel, furniture, appliances, hardware, cosmetics, jewellery, toys, sports goods) of which food products, beverages or tobacco are not predominant

This class includes:
- retail sale of fresh fruits and vegetables, including cut fresh fruits and vegetables
- retail sale of dried and preserved fruits and vegetables

This class includes:
- retail sale of meat and meat products, including poultry and game
- retail sale of tripe, delicatessen (charcuterie), salted meat

This class includes:
- retail sale of fish, seafood, seafood products and preparations thereof

This class includes:
- retail sale of alcoholic and non-alcoholic beverages, not for consumption or manufactured on the premises

This class includes:
- retail sale of tobacco in any form (e.g. cigarettes, cigars, pipe tobacco, chewing tobacco)
- retail sale of tobacco and smoking products and accessories, including lighters, pipes, cigarette rolling equipment, etc.

This class includes the retail sale of food products not elsewhere classified. The retail sale of organically labelled foods, regional foods, and so on, is included in classes 47.21 to 47.27, depending on the product sold.

This class includes:
- retail sale of dairy products, including milk and cheese preparations, and eggs
- retail sale of coffee, tea, oils, flour, sugar, pasta, etc.
- retail sale of other food products n.e.c.

This class includes:
- retail sale of fuels, whether fossil or carbon-free fuels, for motor vehicles and motorcycles
- operation of petrol stations

This class includes the retail sale of information and communication technology (ICT) equipment.

This class includes:
- retail sale of computers
- retail sale of computer peripheral equipment (e.g. printers, photocopiers, interactive whiteboards, videoconferencing equipment)
- retail sale of video game consoles
- retail sale of non-customised software, including video games, provided on physical media, with a right to perpetual use
- retail sale of audio and video equipment
- retail sale of radio and television equipment
- retail sale of recordable media
- retail sale of recording media players and recorders
- retail sale of smart telephones, mobile telephones, telephones and their accessories (e.g. chargers, hands-free kits, protective film and cases)

This group includes the specialised retail sale of household equipment (for example, textiles, hardware, carpets, electrical appliances, furniture).

This class includes:
- retail sale of fabrics
- retail sale of knitting yarn
- retail sale of basic materials for rug, tapestry or embroidery making
- retail sale of textiles
- retail sale of haberdashery: needles, sewing thread, etc.
- retail sale of tarpaulins

This class includes:
- retail sale of hardware
- retail sale of paints, varnishes and lacquers
- retail sale of solvents, white spirit and similar products
- retail sale of flat glass
- retail sale of other building material (e.g. bricks, tiles, breeze blocks, wood, floorboards, insulation material)
- retail sale of sanitary and heating equipment
- retail sale of do-it-yourself material, electrical and plumbing material and equipment
- retail sale of tools (e.g. hammers, saws, screwdrivers and other hand tools, including power hand tools)
- retail sale of renewable energy materials (e.g. non-electric solar collectors and photovoltaic panels, without installation)
- retail sale of electrical or electronic fire alarms, fire extinguishers, emergency blocks, smoke extraction systems, safes and vaults, without installation or maintenance services
- retail sale of doors, windows and shutters (of any material)

This class includes:
- retail sale of carpets and rugs
- retail sale of curtains and net curtains
- retail sale of wall or floor coverings (e.g. wallpaper, tiles, laminates and vinyl flooring)

This class includes the retail sale of electrical household appliances.

This class includes:
- retail sale of furniture, including mattresses and box springs
- retail sale of articles for lighting
- retail sale of household utensils, cutlery, crockery, glassware, tableware, china and pottery
- retail sale of wooden, cork and wickerwork goods
- retail sale of non-electrical household appliances
- retail sale of solar-powered household appliances
- retail sale of parasols
- retail sale of household articles and equipment n.e.c.

This group includes the specialised retail sale of cultural and recreation goods (for example, books, newspapers, audio and video recordings on physical media, sports equipment, games and toys).

This class includes:
- retail sale of books, including audiobooks on physical media

This class includes:
- retail sale of newspapers, periodicals and journals

This class includes:
- retail sale of sports goods, including fishing gear, weapons and ammunition, camping goods, etc.
- retail sale of boats
- retail sale of bicycles, including electric bicycles, monowheels, hoverboards, kickscooters, etc.
- retail sale of special footwear for sports (e.g. football shoes, ice skates, ski boots)
- retail sale of special sports equipment clothes for skiing, martial arts, ballet, etc.
- retail sale of parachutes, tents, sleeping bags, etc.

This class includes:
- retail sale of games and toys, made of all materials
- retail sale of party supplies (e.g. masks, party favour (cotillons, jokes, etc.), magic items)

This class includes the retail sale of cultural and recreational goods not elsewhere classified:
- retail sale of recorded media
- retail sale of musical instruments, scores and related accessories (e.g. strings, music stands, metronomes)
- retail sale of philately, numismatics and collectors’ items (e.g. stamps and coins)
- activities of commercial art galleries

This group includes the specialised retail sale of various goods not elsewhere classified (for example, clothing, footwear and leather articles, pharmaceutical and medical goods, watches, souvenirs, cleaning products, toiletries, flowers, pets).

This class includes:
- retail sale of articles of clothing, including underwear
- retail sale of fur articles
- retail sale of clothing accessories, (e.g. gloves, ties, braces)

This class includes:
- retail sale of footwear
- retail sale of leather goods
- retail sale of travel accessories of leather and leather substitutes

This class includes:
- retail sale of pharmaceuticals
- retail sale of veterinary medicines

This class includes:
- retail sale of corrective glasses, lenses and sunglasses
- retail sale of hearing aids
- retail sale of orthopaedic footwear
- retail sale of crutches and wheelchairs
- retail sale of orthopaedic prostheses
- retail sale of cervical collars and corsets
- retail sale of elastocompressive products (e.g. elastic stockings, sleeves)

This class includes:
- retail sale of perfumes, cosmetics, toiletries, personal care products, etc.

This class includes:
- retail sale of flowers and plants
- retail sale of fertilisers and plant protection products
- retail sale of pets and articles for pets
- retail sale of food for pets and other animals kept at home for pleasure (e.g. chickens, horses)

This class includes:
- retail sale of photographic and precision equipment
- retail sale of optical equipment, excluding spectacles and lenses (e.g. telescopes, microscopes, binoculars)
- retail sale of household fuel oil, bottled gas, coal and fuelwood, pellets of wood or biomass
- retail sale of packaging articles
- retail sale of funeral and cemetery articles (e.g. urns, tombstones)
- retail sale of imitation jewellery
- retail sale of cleaning products (e.g. detergents, sponges)
- retail sale of souvenirs, craftwork and religious articles
- retail sale of non-food products n.e.c.

This class includes:
- retail sale of second-hand books
- retail sale of antiques
- retail sale of second-hand clothes
- retail sale of second-hand furniture
- retail sale of second-hand household appliances
- retail sale of other second-hand goods

This group includes the retail sale of new and second-hand motor vehicles and motorcycles, as well as all kinds of parts, components, supplies, tools and accessories for motor vehicles and motorcycles, for example:
 • rubber tyres and inner tubes for tyres
 • spark plugs, batteries, lighting equipment, vehicle charging equipment and electrical parts

This class includes:
- retail sale of new and used motor vehicles, including electric vehicles:
 • passenger motor vehicles
 • camping vehicles (e.g. caravans, motorhomes)

This class includes:
- retail sale of new and used parts, equipment and accessories for motor vehicles

This class includes:
- retail sale of new and used motorcycles, including mopeds
- retail sale of new and used parts and accessories for motorcycles
- retail sale of protective gear for motorcyclists

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).

This class includes intermediation service activities for non-specialised retail sale that facilitate transactions between buyers and sellers for the ordering and/or delivering 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 non-specialised retail sale can include other sources of income (for example, revenues from the sale of advertising space).

This class includes intermediation service activities for specialised retail sale that facilitate transactions between buyers and sellers for the ordering and/or delivering 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 specialised retail sale can include other sources of income (for example, revenues from the sale of advertising space).