PKDDivision

PKD 47—Retail

Division · Polska Klasyfikacja Działalności (2025)

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Where 47 sits

G Wholesale and Retail Trade
47 Retail

Contains 9 narrower codes

What 47 includes

This division covers the resale (sale without processing) of new and used physical goods to the general public for personal or household use, conducted through shops, department stores, consumer cooperatives, mail order houses, the Internet, mobile vendors, street vendors, vending machines, and the like.
This division includes the retail trade of new and used motor vehicles and motorcycles, including electric vehicles. Retail activities are classified based on the goods traded, not the method of sale (in a store, online, at stalls and markets, etc.). Retail activities are divided into specialized (relevant subclasses of group 47.2 to 47.8) and non-specialized (relevant subclasses of group 47.1). Retail trade includes the retail sale of used goods (subclasses 47.79.A, 47.79.B, 47.79.C). These groups are further subdivided by the range of products sold. Retail brokerage activities, which facilitate transactions between buyers and sellers for the purpose of ordering and/or delivering goods, performed on commission, without taking ownership of the goods brokered, are classified in group 47.9. All other retail activities, even if the retailer acts on behalf of others, are classified in groups 47.1 to 47.8. Retail trade includes the sale of goods known as consumer goods or retail products. Therefore, goods not typically sold at retail (e.g., grains, ores, industrial machinery) are excluded. Downloadable files (e.g., books and films) are also excluded. The rules for classifying specialized and non-specialized retail activities are described in division 3.3.5 of the Classification Guidelines.
This division also includes: - performing activities typically associated with trade, but which do not alter the essential nature of the goods and may include, for example, sorting, separating, mixing and packaging, refurbishing, delivery and installation of goods, as well as sales promotion for customers, if performed by the same economic entity, - retail sales of motor vehicle fuels and lubrication or cooling products, - retail sales of goods (both new and used) of third parties, carried out through auction houses and the Internet, - brokerage in specialized and non-specialized retail trade (marketplace), which involves bringing together buyers and sellers to order or deliver physical goods for a fee or commission, without taking ownership of the goods being brokered. Brokerage can be performed electronically (via the Internet, digital platforms, email) or otherwise (through direct contact, door-to-door, telephone, post, etc.). The fee or commission may be paid by the buyer or seller. Brokerage income may include other sources of income, such as advertising revenue (relevant subclasses of group 47.9), - sale of goods other than food and beverages through vending machines, - sale and preparation of food and beverages through vending machines.

What 47 excludes

Sale of agricultural products by farmers, classified in the appropriate subclasses of division 01,
Manufacture of products and their sale, classified in the appropriate subclasses of divisions 10 to 32,
Trade in cereal grains, ores, petroleum, industrial chemicals, steel and iron, and industrial machinery and equipment, classified in the appropriate subclasses of division 46,
Sale of food and beverages for on-site consumption and sale of takeaway food, classified in the appropriate subclasses of division 56,
Trade in digital goods, streaming and downloading of content on digital platforms (e.g., e-books, audio), classified in the appropriate subclasses of section J,
Rental and leasing of motor vehicles or motorcycles, classified in the appropriate subclasses of group 77.1,
Rental and leasing of personal and household goods for the general public, classified in the appropriate subclasses of group 77.2.