45.32 | Retail trade of motor vehicle parts and accessories

Companies
This class includes intermediation service activities for specialised retail sale that facilitate transactions between buyers and sellers for the ordering and/or delivering of physical goods for a fee or commission, without supplying and taking ownership of the goods that are intermediated. These intermediation activities can be carried out on digital platforms or through non-digital channels (including face-to-face, door-to-door, telephone, mail, and so on.). The fee or commission can be received from either the buyers or sellers. Revenue for intermediation service activities for specialised retail sale can include other sources of income (for example, revenues from the sale of advertising space).

This class excludes:
- retail sale of petrol in combination with electro fuels (e-fuels), if the sale of electro fuels is not predominant, see 47.30
- intermediation service activities for non-specialised retail sale, see 47.91
This class includes intermediation service activities for specialised retail sale that facilitate transactions between buyers and sellers for the ordering and/or delivering of physical goods for a fee or commission, without supplying and taking ownership of the goods that are intermediated. These intermediation activities can be carried out on digital platforms or through non-digital channels (including face-to-face, door-to-door, telephone, mail, and so on.). The fee or commission can be received from either the buyers or sellers. Revenue for intermediation service activities for specialised retail sale can include other sources of income (for example, revenues from the sale of advertising space).

This class excludes:
- retail sale of petrol in combination with electro fuels (e-fuels), if the sale of electro fuels is not predominant, see 47.30
- intermediation service activities for non-specialised retail sale, see 47.91
Companies
This class includes:
- retail sale of new and used parts, equipment and accessories for motor vehicles

This class excludes:
- retail sale of automotive fuel, see 47.30
- retail sale of motor vehicles, see 47.81
- maintenance and repair of motor vehicles and motorcycles, see 95.3
This class includes:
- retail sale of new and used parts, equipment and accessories for motor vehicles

This class excludes:
- retail sale of automotive fuel, see 47.30
- retail sale of motor vehicles, see 47.81
- maintenance and repair of motor vehicles and motorcycles, see 95.3
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