Retail trade (PKD division 47)
This division includes the resale (sale without transformation) of new and used tangible goods to the general public for personal or household use, carried out by shops, department stores, consumer cooperatives, mail-order houses, the Internet, itinerant sellers, street vendors, vending machines and the like. This division includes the retail trade in new and used motor vehicles and motorcycles, including electric vehicles. 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.
This division also includes:
- performing activities usually associated with trade, but not changing the basic nature of the goods, and which may include, for example, sorting, separating, mixing and packing, refurbishment, delivery and installation of goods, as well as sales promotion for its customers, if provided by the same economic entity,
- retail sale of fuels for motor vehicles and lubricating or cooling products,
- retail sales of goods (both new and used) of third parties, carried out by auction houses and the Internet,
- intermediation in specialised and non-specialised retail trade (marketplace), consisting in matching buyers and sellers for the purpose of ordering or delivering tangible goods for a fee or commission, without taking title to the goods that are the subject of intermediation. Intermediation may be carried out electronically (via the Internet, digital platforms, e-mail) or in another manner (through direct contact, itinerant selling, by telephone, by post and the like). The fee or commission may come from the buyer or the seller. Intermediation income may include other sources of income, such as advertising income (the relevant subclasses of group 47.9),
- sale of non-food and non-beverage goods through vending machines,
- sale and preparation of food and beverages by vending machines.
This division excludes:
- sale of agricultural products by farmers, classified in the relevant subclasses of division 01,
- manufacturing of goods and their sale, classified in the relevant subclasses of divisions 10 to 32,
- trade in cereal grains, ores, crude oil, industrial chemicals, steel and cast iron, and industrial machinery and equipment, classified in the relevant subclasses of division 46,
- sale of food and beverages for consumption on the premises and takeaway food sales, classified in the relevant subclasses of division 56,
- trade in digital goods, streaming and downloading of content on digital platforms (for example, e-books, audio), classified in the relevant subclasses of section J,
- rental and leasing of motor vehicles or motorcycles, classified in the relevant subclasses of group 77.1,
- renting and leasing of personal and household goods to the general public, classified in the relevant subclasses of group 77.2.
Industry statistics (2025)
Number of companies
Legal structure
- Sp. z o.o.79.4%51,409
- Sp. j.10.8%6,980
- Sp. k.3.8%2,453
- Cooperative1.9%1,225
- Foundation1.8%1,169
- Association0.6%407
- S.A.0.5%354
- P.S.A.0.4%291
- Other0.3%220
- Sp. p.0.0%19
Financial results
Ranking
Median revenue compared with other PKD codes.
Top companies by revenue
| # | Company | Legal form | Revenue | Net profit |
|---|---|---|---|---|
| 1 | S.A. | $27.08B | $905.98M | |
| 2 | sp. z o.o. | $11.39B | $18.28M | |
| 3 | sp. z o.o. + limited partnership | $10.44B | $419.42M | |
| 4 | S.A. | $5.13B | $171.23M | |
| 5 | sp. z o.o. | $4.17B | $397.19M | |
| 6 | S.A. | $4.10B | $410.50M | |
| 7 | sp. j. | $3.43B | -$119.01M | |
| 8 | sp. z o.o. | $2.34B | $33.58M | |
| 9 | sp. z o.o. | $2.31B | -$64.80M | |
| 10 | sp. z o.o. | $1.82B | $26.28M |
PKD codes in this division
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