Non-specialised wholesale trade (PKD 46.90.Z)

• activities of wholesale traders who do not take title to the goods they trade in, classified in the relevant subclasses of group 46.1. DIVISION 47 Retail trade

Retail trade activity is classified on the basis of the goods traded, not the mode of sale (in a shop, via the Internet, at stalls and markets, and the like).

Retail trade activity is divided into specialised (the relevant subclasses of groups 47.2 to 47.8) and non-specialised (the relevant subclasses of group 47.1).

Retail trade includes the retail sale of second-hand goods (subclasses 47.79.A, 47.79.B, 47.79.C). The above groups are further divided according to the range of products sold.

Intermediation in retail trade, which facilitates transactions between buyers and sellers for the purpose of ordering and/or delivering goods, carried out on commission, without taking title to the goods that are the subject of intermediation, is classified in group 47.9. All other retail-related activities, even if the retailer acts on behalf of third parties,

• are classified in groups 47.1 to 47.8.

Retail trade includes the sale of goods known as consumer or retail goods. Accordingly, goods that are not usually sold at retail are excluded (for example, cereal grains, ores, industrial machinery). Downloads are also excluded (for example, books and films).

The rules for classifying specialised and non-specialised retail trade activities are described in point 3.3.5 of the principles for the construction of the Classification.

• activities of wholesale traders who do not take title to the goods they trade in, classified in the relevant subclasses of group 46.1.