CNAE BrazilDivision

CNAE Brazil 47—Retail trade

Division · Classificação Nacional de Atividades Econômicas (2.3 (2025))

Convert Other systems

Where 47 sits

G Trade; repair of motor vehicles and motorcycles
47 Retail trade

Contains 9 narrower codes

What 47 includes

This division comprises the resale activities (sales without significant transformation) of new and used consumer goods to the general public, predominantly to the final consumer. Retail trade is organized to sell merchandise in small quantities to the final consumer, thus representing the last link in the distribution chain.
This includes both traditional retail in stores open to the public and retail through non-formal means, traditional methods such as catalog sales, door-to-door sales, television, internet, etc.
Even though they are not intended for personal or domestic consumption, they are classified in this category, commercial establishments that sell goods such as articles to the general public.
Computer equipment (computers, peripherals and computer supplies), stationery items or paint and building materials.
The classification of retail trade activities is based on the range of products sold—without distinction as to whether the sales method is in-store or out-of-store (by mail, catalog, door-to-door, internet, etc.) and relies on concepts and conventions related to specialization and predominance.
Specialization: • specialization is defined based on the range of products sold, referencing the content of the classes listed in groups 47.2, 47.3, 47.4, 47.5, 47.6, 47.7, and 47.8. If products within one of these classes account for more than 50% of sales, the business is considered specialized in that class. Otherwise, the range of products representing more than 5% of turnover (or any substitute variable) must be taken into account. If there are four classes or fewer, the business is considered specialized and is classified under the class with the highest share. If sales are distributed across more than four classes, the business is considered non-specialized (group 47.1). • if the production unit is a specialized business, it will be classified into one of the following groups 47.2, 47.3, 47.4, 47.5, 47.6, 47.7 and 47.8 considering the rules defined by top-down method (from the most aggregated level to the least aggregated). • if, on the other hand, the unit comprises a range of products equal to or greater than five, this refers to non-specialized trade and will be classified in group 47.1.
Predominance: • in non-specialized units, predominance is determined by the share of food, beverage, and tobacco sales within total revenue. When this share is 35% or greater, the establishment is classified as a non-specialized retailer with a predominance of food products. In such cases, the unit is classified under one of the following classes: 47.11-3 or 47.12-1. • if this situation does not occur, it is considered non-specialized commerce with a predominantly non-food focus, classified under category 47.13-0. • in addition to selling goods, there are cases of retail merchants who provide after-sales services, such as delivery, assembly, and installation. As a general rule, establishments that resell goods at retail and offer after-sales services are classified in this category.
This division also includes activities usually associated with commerce, such as: classification, portioning and packaging when carried out in the commercial unit; retail sales carried out by commissioned agents and on consignment (classified in the corresponding product classes); and retail sales of fuels and lubricants for motor vehicles and motorcycles, and small boats.

What 47 excludes

This division does not include the sale of motor vehicles, motorcycles and components (section G - division 45); the sale of goods intended for industrial users (section G - division 46); the sale of food and beverages for consumption on the premises (section I - division 56); the rental of personal and household goods (section N - division 77).