Wholesale trade (PKD division 46)
This section covers wholesale trade in physical goods, carried out on own account or on commission, relating both to domestic and international wholesale trade (import/export), including via the Internet. Wholesale trade on own account means holding the goods being traded until ownership is transferred to the purchaser. In the case of transit trade, the agent owns the goods during their transit. Both wholesale trade and transit trade are classified in the same way (in the relevant subclasses of groups 46.2 to 46.9). This section covers commission wholesale trade (classified in the relevant subclasses of group 46.1), specialised wholesale trade (classified in the relevant subclasses of groups 46.2 to 46.8) and non-specialised wholesale trade (classified in 46.90.Z); the exception is subclass 46.39.Z, as it covers non-specialised wholesale trade in food, beverages and tobacco. The rules for defining specialised and non-specialised wholesale activities are described in the methodological rules for the classification.
This division also includes:
- wholesale trade of motor vehicles (including motorcycles) and parts, equipment and accessories therefor,
- transit trade activities.
This division excludes:
- electricity trading, classified in 35.15.Z,
- trading in gaseous fuels for energy purposes through the network system, classified in 35.23.Z,
- renting and leasing of goods, classified in the relevant subclasses of section 77,
- packing of solid goods and bottling of liquid or gaseous goods, including with mixing and filtering on commission, classified in 82.92.Z.
Industry statistics (2025)
Number of companies
Legal structure
- Sp. z o.o.84.3%78,991
- Sp. j.6.6%6,166
- Sp. k.5.1%4,791
- Cooperative1.2%1,091
- S.A.0.9%870
- Other0.8%719
- P.S.A.0.3%311
- Foundation0.2%194
- Association0.1%75
- Sp. p.0.0%4
Financial results
Ranking
Median revenue compared with other PKD codes.
Top companies by revenue
| # | Company | Legal form | Revenue | Net profit |
|---|---|---|---|---|
| 1 | S.A. | $4.30B | $16.88M | |
| 2 | S.A. | $3.32B | $115.43M | |
| 3 | sp. z o.o. | $3.25B | $119.97M | |
| 4 | S.A. | $3.12B | $33.72M | |
| 5 | sp. z o.o. | $3.01B | $25.87M | |
| 6 | S.A. | $3.00B | $7.19M | |
| 7 | sp. z o.o. | $2.16B | $15.79M | |
| 8 | S.A. | $2.15B | $31.76M | |
| 9 | sp. z o.o. | $1.73B | $138.78M | |
| 10 | S.A. | $1.71B | -$43.21M |
PKD codes in this division
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