461 Wholesale on a fee or contract basis

This group includes:

  • activities of commission agents, commodity brokers and all other wholesalers who trade on behalf and on the account of others
  • activities of those involved in bringing sellers and buyers together or undertaking commercial transactions on behalf of a principal, including on the Internet.

This group also includes:

  • activities of wholesale auctioneering houses, including Internet wholesale auctions

Codification rules

Priority in case of multiple activities

If production, repair and sales activities are carried out, the priority is as follows :

- if production and sale: production takes priority
- if production and repair: production takes priority
- if repair and sale: repair takes priority

For mail order and internet sales of wholesale products (NOGA 46), the sales channel is not considered but the product in the corresponding wholesale sector.

A wholesaler (NOGA 46) sells these goods to businesses. A retailer (NOGA 47) sells its products to the final consumer. If both activities are carried out without predominance, retail trade (47) takes precedence.

Definition of wholesale trade intermediary(461…)

- Puts professional buyers and sellers in touch with each other so they can exchange merchandise or carry out commercial transactions on behalf of a third party, including on the internet
- Does not buy or sell merchandise but offers a service
- Is not the owner of the merchandise exchanged
- Remuneration on a commission basis in proportion to the volume of business handled