ATECO 47.24—Retail sale of bread, cake and confectionery

Where 47.24 sits

1. G Wholesale and Retail Trade
2. 47 Retail trade
3. 47.2 Retail sale of food, beverages and tobacco
4. 47.24 Retail sale of bread, cake and confectionery

Contains 2 narrower codes

• 47.24.1 Retail sale of bread
• 47.24.2 Retail sale of cake and confectionery

What 47.24 includes

• This class also includes the retail sale of bread, cake and confectionery even though there is a minimal processing that does not lead to a real transformation. On the contrary, when the processing leads to a real transformation, even if there is retail sale of the products in the producers' own shop, the activity should be classified in manufacturing (section C).
• The preparation of food and thus, e.g. the sale of fresh pastry goods and cakes for immediate consumption on the premises is instead classified in food and beverage service activities (division 56).

What 47.24 excludes

• Manufacture of bread, fresh pastry goods and cakes, see 10.71
• Preparation of food, including fresh pastry goods and cakes, for immediate consumption on the premises, see division 56

47.24 in other systems