NAFDivision

NAF 47—Retail trade

Division · Nomenclature d'Activités Française (2025)

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Where 47 sits

G Trade
47 Retail trade

Contains 9 narrower codes

What 47 includes

This division includes the resale (sale without transformation or after minor modifications, or sales manipulation usual, for example repackaging) of physical goods, new or of opportunity for the general public for consumption or personal use or household purposes, by shops, department stores, consumer co-operatives, stalls, of homes for sale, by mail, by internet, by direct sellers, hawkers, vending machines, etc
This division includes retail trade of motor vehicles and motorcycles, new and of opportunity, including electric vehicles.
At the level of groups and most of the classes, the classification of the activities of commerce retail is based on the well-marketed and not according to the form-of-sale (in-store, in-line plc on markets, les halles, and trays, etc). However, in a few classes the French nomenclature, sub-classes can distinguish between activities according to the form of sale used, and in particular to distinguish the sale, in-store or non-store (online including drive and click and collect, by plc, on markets, les halles and trays, at home and in the workplace, etc.).
Activities for retail trade are divided into retail specialist (groups 47.2 to 47.8) and retail non-specialized (group 47.1). Groups 47.2 to 47.8 are subdivided according to the range of products sold. Retail trade includes retail trade of second-hand goods, which is grouped in class 47.79 for all the product ranges, with the exception of works of art and collection objects (class 47.69), and of motor vehicles and their parts and accessories (group 47.8).
The activities of intermediation service for the retail trade, which will facilitate the transaction between buyers and sellers for the order and/or delivery of goods at a remuneration or a commission, without assuming ownership of the goods are to be classified in the group 47.9. All other activities of retail, even if the retailer is to the behalf of a third party, are classified in groups 47.1 to 47.8.
The items sold in this division are limited to tangible goods usually referred to as property consumer goods or retail. Are therefore excluded goods that do not enter normally in the retail sale (for example, cereal grains, ores, machines industrial). Downloads (for example, books or videos) are also excluded.
RULES FOR CLASSIFICATION within the division 47 If a section of the NAF is more than 50% of the activity of a unit, it will be classified in this topic. In more complex cases, to determine the principal activity of a unit in division 47, it is necessary to determine, first, whether the majority of its added value is buying for resale (all groups 47.1 to 47.8) or to services intermediation for the retail trade (group 47.9), and in the second place, the specialised nature or non-specialist.
The retail business is non-specialised (group 47.1) if the sold products correspond to the least five classes:* groups 47.2 to 47.8, none of them bringing more than 50% of the value added the activity of retail trade, excluding intermediation.
He specializes if one of the classes 47.2 to 47.8 account for more than 50% of the added value of the activity of retail trade, excluding intermediation, or if the products sold correspond to more than four classes:* groups 47.2 to 47.8. The main activity is then determined by the method "top-down" based on the value added by first selecting the main group, then the class within this group.
* it is here that the classes providing at least 5% of the added value of the activity retail trade, excluding intermediation.
For the intermediation services (group 47.9) : it is intermediation for the retail trade non-specialized class (47.91) if the products intermediated correspond to at least five classes** * groups 47.2 to 47.8, none of them bringing more than 50% of the value-added services intermediation.
Conversely, it is intermediation for the specialty retail if one of the classes of groups 47.2 to 46.8 account for more than 50% of the added value of intermediation services, or if the products sold correspond to the four classes* groups 47.2 to 47.8.
** it is here that the classes providing at least 5% of the value-added services intermediation for the retail trade.
This division also includes the retail of goods sold mainly to the large public to all types of buyers (for example, personal computers, stationery, the paint or the wood), although these products are not necessarily intended for use for personal or household use.
Manipulation is customary in trade does not affect the essential character of the merchandise : the trade activities may include, for example, the handling, sorting, separation, mixing and packing, the delivery and installation of the goods, as well as the commercial promotion for his clients, if these services are provided by the merchant.
This division also includes : Retail trade of fuels and lubricants or coolants to automotive
The activity of auction houses in retail of third-party goods, both new and used, including auction sales at retail on the internet
The activities of the units providing mediation services for the retail trade specialized or non-specialized (market places) that facilitate transactions between buyers and vendors for the order and/or delivery of physical goods, for a small fee or a commission, without assuming ownership of the goods that are intermediated. These activities can be carried on digital platforms or through channels that are non-digital, see group 47.9
The operation of vending machines selling goods other than foods and drinks
The operation of vending machines selling food and drinks prepared by the vending machine itself

What 47 excludes

The sale of farm products by farmers, see division 01
The manufacture of goods with direct selling, which is generally classified in the industry manufacturing in divisions 10 to 32
The trade of raw cereals, minerals, crude oil, industrial chemicals, products iron and steel and industrial machinery and equipment, see division 46
The sale of food products and beverages for consumption on the premises as well as the sale of meal takeaway, see division 56
The trade of digital goods, the distribution of content for streaming or download on digital platforms (e.g. e-books, audio files), see sectionJ
Renting and leasing of motor vehicles or motorcycles, see group 77.1
The lease and the lease to the general public of personal and household goods, see group 77.2
This division does not include: - the sale of farm products by farmers, see division 01 - the manufacture of goods with direct selling, which is generally classified in the industry manufacturing in divisions 10 to 32 - the trade of raw cereals, minerals, crude oil, industrial chemicals, products iron and steel and industrial machinery and equipment, see division 46 - the sale of food and beverages for consumption on the premises as well as the sale of meal takeaway, see division 56 - trade of digital goods, the distribution of content for streaming or download on digital platforms (e.g. e-books, audio files), see section J - renting and leasing of motor vehicles or motorercnytcal leasn, sdeleeags rionugp-l 77.1 ease the to the general public of personal and household goods, see group 77.2