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The service provides the classification of economic activities / industries in the NACE 2.1 revision, allowing users to conveniently browse and search for business activity types according to the latest version. Additionally, there is an option to switch to the previous NACE 2.0 revision, ensuring an easy transition between the two versions. In the data search tool, users can search for an industry by the NACE code or a fragment of the code description in the respective revision (NACE 2.1 or NACE 2.0). By selecting the appropriate NACE code, a list of companies registered in the Lursoft IT database with that NACE code is available via the "Companies" link. By clicking the "SIC" button, users can view the UK's industry classification and browse companies from the UK, Latvia, Lithuania, and Estonia that match the selected industry.
List of Estonian companies. G | WHOLESALE AND RETAIL TRADE
Description
This section includes wholesale and retail sale (in other words, sale without transformation) of any type of physical goods and rendering services incidental to the sale of merchandise. Goods are physical, produced objects for which a demand exists, over which ownership rights can be established and whose ownership can be transferred from one unit to another by engaging in transactions on markets. This is consistent with the definitions and concepts applied in the balance of payments domain, the G20 Digital Economy Task Force, the Handbook on Measuring Digital Trade, and so on.
Wholesale and retail sale are the final steps in the distribution of merchandise. For this purpose, ancillary activities (see introductory guidelines, Chapter xx) are carried out, which include a number of usual operations (or manipulations) associated with trade, without transforming the goods. These operations (or manipulations) include, for example, sorting, grading and assembling of goods, mixing or blending of goods (for example, sand), bottling (with or without preceding bottle cleaning), packaging, breaking bulk and repacking for distribution in smaller lots, storage (whether or not frozen or chilled). If not carried out as usual operations (or manipulations) associated with trade, the mentioned activities can be carried out as principal, secondary or ancillary activities in other sections of NACE.
The distinction between wholesale (division 46) and retail sale (division 47) is based on the type of customer.
Wholesale is the resale of new and used goods to retailers, business-to-business trade (for example, to industrial, commercial, institutional or professional users) or other wholesalers, or it involves acting as an agent or broker in buying merchandise for, or selling merchandise to, such persons or companies. The principal types of businesses included are merchant wholesalers, in other words, wholesalers who take title to the goods they sell, such as wholesale merchants or jobbers, industrial distributors, exporters, importers, and cooperative buying associations, sales branches and sales offices (but not retail stores) that are maintained by manufacturing or mining units apart from their plants or mines for the purpose of marketing their products and that do not merely take orders to be filled by direct shipments from the plants or mines. Also included are merchandise and commodity brokers, commission merchants, agents, assemblers and buyers. If the wholesaler does not assume ownership of the goods the wholesaler trades, the wholesaler is classified in group 46.1. If the wholesaler assumes ownership of the goods, even if the wholesaler is acting on behalf of a third party, the wholesaler is classified in groups 46.2 to 46.9.
Wholesalers frequently physically assemble, sort and grade goods in large lots, break bulk, repack and redistribute in smaller lots (for example, for pharmaceuticals); store, refrigerate, deliver and install goods, engage in sales promotion for their customers and label design.
Retailing is the resale of new and used goods to final consumers for personal or household consumption or use, whatever the channel, in shops, department stores, stalls, mail order houses, door-to-door salespersons, hawkers, consumer cooperatives, auction houses, and so on. It includes the sale of goods via showrooms (where the exposed goods can be bought), via ephemeral points of sale (for example, pop-up stores) as well as in automated retail shops.
Most retailers take title to the goods they sell, but some act as agents for a principal and sell either on consignment or on a commission basis. If the retailer does not assume ownership of the goods the retailer trades, the retailer is classified in group 47.9. If the retailer assumes ownership of the goods, even if the retailer is acting on behalf of a third party, the retailer is classified in groups 47.1 to 47.8.
NACE does not make any distinction at group and class level between in-store and online retail sale. Most of the retail sale activities operate both in-store and online (as well other distribution channels) and it is difficult to differentiate between the two distribution/sales channels based on the primary sales method. The share of in-store and online sales can vary over time affecting the stability of the classification. The main classification criteria for retail sale in NACE is based on what is sold and not the sales channel, and regardless of the product sold.
Retailing via mail order or the internet is classified according to the type of goods sold.
The distinction between wholesale and retail sale is not based on the quantity of goods sold, as wholesale may be made on a unit basis, just as retail sales may be made on a bulk basis. Instead, the primary distinction between wholesale and retail sale is the type of customer. Wholesale usually involves business customers while retail usually involves final customers, such as households. If a trader sells to both business and final customers without distinction and it is practically impossible to distinguish the majority type of customers , then it is recommended to treat the seller as a retailer.
Blending of beverages to be provided by the manufacturer or by a contractor is classified in manufacturing (section C). If carried out as a usual operation (or manipulation) associated with trade, it is considered as an ancillary activity and integrated in section G.
This section also includes:
- transit trade activities consisting of buying commodities, moving them from one customs territory to another. Transit trade represents a triangular transaction in which the transit trader carries out export and import transactions between two or more different countries outside their own economic territory. The transit trader owns the commodity during its transport (different to intermediaries that do not take ownership of the intermediated goods)
- specialised and non-specialised intermediation service activities for retail sale, see 47.9
- sale of food and beverages via vending machines or automated points of sale
This section excludes:
- trade of electricity, see 35.15
- trade of gaseous fuels for energy supply through mains, see 35.23
- the commerce of digital goods, streaming and downloading of content on digital platforms (e.g. e-books, audio), see section J
- activities of resellers of prepaid calling cards and services, see 61.20
- repair of motor vehicles and motorcycles, see division 95
- cooperative associations; these are classified to their predominant activity
Wholesale and retail sale are the final steps in the distribution of merchandise. For this purpose, ancillary activities (see introductory guidelines, Chapter xx) are carried out, which include a number of usual operations (or manipulations) associated with trade, without transforming the goods. These operations (or manipulations) include, for example, sorting, grading and assembling of goods, mixing or blending of goods (for example, sand), bottling (with or without preceding bottle cleaning), packaging, breaking bulk and repacking for distribution in smaller lots, storage (whether or not frozen or chilled). If not carried out as usual operations (or manipulations) associated with trade, the mentioned activities can be carried out as principal, secondary or ancillary activities in other sections of NACE.
The distinction between wholesale (division 46) and retail sale (division 47) is based on the type of customer.
Wholesale is the resale of new and used goods to retailers, business-to-business trade (for example, to industrial, commercial, institutional or professional users) or other wholesalers, or it involves acting as an agent or broker in buying merchandise for, or selling merchandise to, such persons or companies. The principal types of businesses included are merchant wholesalers, in other words, wholesalers who take title to the goods they sell, such as wholesale merchants or jobbers, industrial distributors, exporters, importers, and cooperative buying associations, sales branches and sales offices (but not retail stores) that are maintained by manufacturing or mining units apart from their plants or mines for the purpose of marketing their products and that do not merely take orders to be filled by direct shipments from the plants or mines. Also included are merchandise and commodity brokers, commission merchants, agents, assemblers and buyers. If the wholesaler does not assume ownership of the goods the wholesaler trades, the wholesaler is classified in group 46.1. If the wholesaler assumes ownership of the goods, even if the wholesaler is acting on behalf of a third party, the wholesaler is classified in groups 46.2 to 46.9.
Wholesalers frequently physically assemble, sort and grade goods in large lots, break bulk, repack and redistribute in smaller lots (for example, for pharmaceuticals); store, refrigerate, deliver and install goods, engage in sales promotion for their customers and label design.
Retailing is the resale of new and used goods to final consumers for personal or household consumption or use, whatever the channel, in shops, department stores, stalls, mail order houses, door-to-door salespersons, hawkers, consumer cooperatives, auction houses, and so on. It includes the sale of goods via showrooms (where the exposed goods can be bought), via ephemeral points of sale (for example, pop-up stores) as well as in automated retail shops.
Most retailers take title to the goods they sell, but some act as agents for a principal and sell either on consignment or on a commission basis. If the retailer does not assume ownership of the goods the retailer trades, the retailer is classified in group 47.9. If the retailer assumes ownership of the goods, even if the retailer is acting on behalf of a third party, the retailer is classified in groups 47.1 to 47.8.
NACE does not make any distinction at group and class level between in-store and online retail sale. Most of the retail sale activities operate both in-store and online (as well other distribution channels) and it is difficult to differentiate between the two distribution/sales channels based on the primary sales method. The share of in-store and online sales can vary over time affecting the stability of the classification. The main classification criteria for retail sale in NACE is based on what is sold and not the sales channel, and regardless of the product sold.
Retailing via mail order or the internet is classified according to the type of goods sold.
The distinction between wholesale and retail sale is not based on the quantity of goods sold, as wholesale may be made on a unit basis, just as retail sales may be made on a bulk basis. Instead, the primary distinction between wholesale and retail sale is the type of customer. Wholesale usually involves business customers while retail usually involves final customers, such as households. If a trader sells to both business and final customers without distinction and it is practically impossible to distinguish the majority type of customers , then it is recommended to treat the seller as a retailer.
Blending of beverages to be provided by the manufacturer or by a contractor is classified in manufacturing (section C). If carried out as a usual operation (or manipulation) associated with trade, it is considered as an ancillary activity and integrated in section G.
This section also includes:
- transit trade activities consisting of buying commodities, moving them from one customs territory to another. Transit trade represents a triangular transaction in which the transit trader carries out export and import transactions between two or more different countries outside their own economic territory. The transit trader owns the commodity during its transport (different to intermediaries that do not take ownership of the intermediated goods)
- specialised and non-specialised intermediation service activities for retail sale, see 47.9
- sale of food and beverages via vending machines or automated points of sale
This section excludes:
- trade of electricity, see 35.15
- trade of gaseous fuels for energy supply through mains, see 35.23
- the commerce of digital goods, streaming and downloading of content on digital platforms (e.g. e-books, audio), see section J
- activities of resellers of prepaid calling cards and services, see 61.20
- repair of motor vehicles and motorcycles, see division 95
- cooperative associations; these are classified to their predominant activity
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This division includes wholesale of physical goods on own account or on a fee or contract basis (commission trade) related to domestic (national) wholesale as well as international wholesale (import/export), including on the internet.
Wholesale on own account means owning the goods traded until the ownership is transferred to the buyer. In the case of transit trade, the goods are commissioned by a buyer, but the agent owns the goods while they are in transit. However, both cases are classified the same way (groups 46.2 to 46.9). This division includes wholesale on a fee or contract basis (group 46.1), specialised wholesale (groups 46.2 to 46.7) and non-specialised wholesale (group 46.9); class 46.39 is an exception as it includes non-specialised wholesale of food, beverages and tobacco. The rules for defining specialised and non-specialised wholesale activities are described in paragraphs xxxx of the introductory guidelines. This division also includes: - wholesale of motor vehicles and motorcycles, and related parts, equipment and accessories - transit trade activities This division excludes: - trade of electricity, see 35.15 - trade of gaseous fuels for energy supply through mains, see 35.23 - rental and leasing of goods, see division 77 - packaging of solid goods and bottling of liquid or gaseous goods, including blending and filtering for third parties, see 82.92 |
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This division includes wholesale of physical goods on own account or on a fee or contract basis (commission trade) related to domestic (national) wholesale as well as international wholesale (import/export), including on the internet.
Wholesale on own account means owning the goods traded until the ownership is transferred to the buyer. In the case of transit trade, the goods are commissioned by a buyer, but the agent owns the goods while they are in transit. However, both cases are classified the same way (groups 46.2 to 46.9). This division includes wholesale on a fee or contract basis (group 46.1), specialised wholesale (groups 46.2 to 46.7) and non-specialised wholesale (group 46.9); class 46.39 is an exception as it includes non-specialised wholesale of food, beverages and tobacco. The rules for defining specialised and non-specialised wholesale activities are described in paragraphs xxxx of the introductory guidelines. This division also includes: - wholesale of motor vehicles and motorcycles, and related parts, equipment and accessories - transit trade activities This division excludes: - trade of electricity, see 35.15 - trade of gaseous fuels for energy supply through mains, see 35.23 - rental and leasing of goods, see division 77 - packaging of solid goods and bottling of liquid or gaseous goods, including blending and filtering for third parties, see 82.92 |
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47
Retail trade
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This division includes the resale (sale without transformation or after minor alterations or usual handling, for example reconditioning) of new and used physical goods to the general public for personal or household consumption or use, by shops, department stores, consumer cooperative, stalls, mail order houses, the internet, door-to-door salespersons, hawkers, vending machines, and so on.
This division includes the retail sale of new and used motor vehicles and motorcycles, including electric vehicles. The classification of retail sale activities is done based on traded goods and not according to the way of selling (in-store, online, via stalls and markets, and so on). Retail sale activities are divided into specialised retail sale activities (groups 47.2 to 47.8) and non-specialised retail sale activities (group 47.1). Retail sale includes the retail sale of second-hand goods (class 47.79). The above groups are further subdivided by the range of products sold. Activities of intermediation in retail sale, which facilitate transactions between buyers and sellers for the ordering and/or delivering of goods and services for a fee or commission, without taking ownership of the goods, are classified in group 47.9. All other retail sale activities, even if the retailer is acting on behalf of a third party, are classified in groups 47.1 to 47.8. The goods sold in this division are limited to goods usually referred to as consumer goods or retail goods. Therefore, goods not normally entering retail sale (for example, cereal grains, ores, industrial machinery) are excluded. Downloads (for example, books, videos) are also excluded. The rules for defining specialised and non-specialised retail sale activities are described in paragraphs xxxx of the introductory guidelines. This division also includes the retail sale of goods sold primarily to the general public from displayed merchandise (for example, 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, delivery and installation of goods as well as sales promotion for their customers, if supplied by the same trader. This division also includes: - retail sale of automotive fuel and lubricating or cooling products - activities of retail auctioneering houses for both new and used third-party goods, including internet retail auctions - activities of units providing intermediation service activities for specialised or non-specialised retail sale (marketplaces) that facilitate transactions between buyers and sellers for the ordering and/or delivering of physical goods for a fee or commission, without taking ownership of the goods that are intermediated. These activities can be carried out on digital platforms or through non-digital channels, see 47.9 - vending machines selling goods other than food and drinks - vending machines selling food and drinks prepared by the machine itself 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 to 32 - 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 - the commerce of digital goods, streaming and downloading of contents on digital platforms (e.g. e-books, audio) are included in section J - rental and leasing of motor vehicles or motorcycles, see 77.1 - rental and leasing of personal and household goods to the general public, see 77.2 |
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This division includes the resale (sale without transformation or after minor alterations or usual handling, for example reconditioning) of new and used physical goods to the general public for personal or household consumption or use, by shops, department stores, consumer cooperative, stalls, mail order houses, the internet, door-to-door salespersons, hawkers, vending machines, and so on.
This division includes the retail sale of new and used motor vehicles and motorcycles, including electric vehicles. The classification of retail sale activities is done based on traded goods and not according to the way of selling (in-store, online, via stalls and markets, and so on). Retail sale activities are divided into specialised retail sale activities (groups 47.2 to 47.8) and non-specialised retail sale activities (group 47.1). Retail sale includes the retail sale of second-hand goods (class 47.79). The above groups are further subdivided by the range of products sold. Activities of intermediation in retail sale, which facilitate transactions between buyers and sellers for the ordering and/or delivering of goods and services for a fee or commission, without taking ownership of the goods, are classified in group 47.9. All other retail sale activities, even if the retailer is acting on behalf of a third party, are classified in groups 47.1 to 47.8. The goods sold in this division are limited to goods usually referred to as consumer goods or retail goods. Therefore, goods not normally entering retail sale (for example, cereal grains, ores, industrial machinery) are excluded. Downloads (for example, books, videos) are also excluded. The rules for defining specialised and non-specialised retail sale activities are described in paragraphs xxxx of the introductory guidelines. This division also includes the retail sale of goods sold primarily to the general public from displayed merchandise (for example, 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, delivery and installation of goods as well as sales promotion for their customers, if supplied by the same trader. This division also includes: - retail sale of automotive fuel and lubricating or cooling products - activities of retail auctioneering houses for both new and used third-party goods, including internet retail auctions - activities of units providing intermediation service activities for specialised or non-specialised retail sale (marketplaces) that facilitate transactions between buyers and sellers for the ordering and/or delivering of physical goods for a fee or commission, without taking ownership of the goods that are intermediated. These activities can be carried out on digital platforms or through non-digital channels, see 47.9 - vending machines selling goods other than food and drinks - vending machines selling food and drinks prepared by the machine itself 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 to 32 - 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 - the commerce of digital goods, streaming and downloading of contents on digital platforms (e.g. e-books, audio) are included in section J - rental and leasing of motor vehicles or motorcycles, see 77.1 - rental and leasing of personal and household goods to the general public, see 77.2 |
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