47 Retail trade, except of motor vehicles and motorcycles

This division includes the resale (sale without transformation) of new and used goods mainly to the general public for personal or household consumption or utilisation, by shops, department stores, stalls, mail-order houses, door-to-door sales persons, hawkers, consumer cooperatives, etc.

Retail trade is classified first by type of sale outlet (retail trade in stores: groups 471 to 477; retail trade not in stores: groups 478 and 479). Retail trade in stores includes the retail sale of used goods (class 4779). For retail sale in stores, there exists a further distinction between specialised retail sale (groups 472 to 477) and non-specialised retail sale (group 471). The above groups are further subdivided by the range of products sold. Sale not via stores is subdivided according to the forms of trade, such as retail sale via stalls and markets (group 478) and other non-store retail sale, e.g. mail order, door-to-door, by vending machines, etc. (group 479).

The goods sold in this division are limited to goods usually referred to as consumer goods or retail goods. Therefore goods not normally entering the retail trade, such as cereal grains, ores, industrial machinery, etc. are excluded. This division also includes units engaged primarily in selling to the general public, from displayed merchandise, products such as personal computers, stationery, paint or timber, although these products may not be for personal or household use. Handling that is customary in trade does not affect the basic character of the merchandise and may include, for example, sorting, separating, mixing and packaging.

This division also includes the retail sale by commission agents and activities of retail auctioning houses.

This division excludes:

  • sale of farmers' products by farmers (see division 01)
  • manufacture and sale of goods, which is generally classified as manufacturing ( in divisions 10-32)
  • sale of motor vehicles, motorcycles and their parts (see division 45)
  • trade in cereal grains, ores, crude petroleum, industrial chemicals, iron and steel and industrial machinery and equipment (see division 46)
  • sale of food and drinks for consumption on the premises and sale of takeaway food (see division 56)
  • renting of personal and household goods to the general public (see group 772)

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

Definition of retail trade (47)

Different selling methods:
- Specialised shop: certain type of selling NOGA: 472… - 477…
- Non-specialised shop: sale of a large range of products, NOGA: 471…
- Outside shop: on stalls, markets, internet, etc. NOGA: 478… - 479…

Food retail trade:
- NOGA 4711… Non-specialised food shops (supermarkets, etc.)
- NOGA 472… Specialised food shops
- NOGA 478100 Sale via stalls and markets
- NOGA 479100 Sale via mail order houses or via internet
- NOGA 479900 Sale via door-to-door salespersons or vending machines
- NOGA 01…. Farm products sold by the farmer
- NOGA 56…. to be consumed on-site


Definition of wholesale trade (46 et 45):
- Resale to another enterprise, to industrial and commercial users, to collectivities, to professional users or to wholesalers.

- - any transformation of products

Note that 479100 - mail order or internet sales is only to be used when the company sells all kinds of products (clothes, electronics, etc.) for retail trade.
If the company sells specific products (e.g. books only) the sales channel is no longer considered, but the product in the corresponding retail 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.