PKDDivision

PKD 46—Wholesale trade

Division · Polska Klasyfikacja Działalności (2025)

Where 46 sits

  1. G Wholesale and Retail Trade
  2. 46 Wholesale trade

Contains 9 narrower codes

What 46 includes

  • This division covers wholesale trade in physical goods, conducted on own account or on commission, related to both domestic and international wholesale trade (import/export), including online. Wholesale trade on own account means possession of the goods being traded until ownership transfers to the buyer. In the case of transit trade, the agent is the owner of the goods during their transit. Both wholesale and transit trade are classified equally (in the appropriate subclasses of groups 46.2 to 46.9).
  • This division includes wholesale on commission (classified in the appropriate subclasses of group 46.1), specialized wholesale (classified in the appropriate subclasses of groups 46.2 to 46.8), and non-specialized wholesale (classified in 46.90.Z); subclass 46.39.Z is an exception, as it covers non-specialized wholesale of food, beverages, and tobacco. The principles for defining specialized and non-specialized wholesale activities are described in the methodological principles for classification.
  • This division also includes: - wholesale of motor vehicles (including motorcycles) and their parts, equipment, and accessories, - transit trade activities.

What 46 excludes

  • Trading in electricity, classified in 35.15.Z,
  • Trading in gaseous fuels for energy purposes through mains, classified in 35.23.Z,
  • Renting and leasing of goods, classified in the appropriate subclasses of division 77,
  • Packaging of solid goods and bottling of liquid or gaseous goods, including blending and filtering on contract, classified in 82.92.Z.

46 in other systems

ANZSICAustralia · New Zealand
SICUnited States (legacy)
UK SICUnited Kingdom

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