WZDivision

WZ 47—Retail trade

Division · Klassifikation der Wirtschaftszweige (2025)

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Where 47 sits

G Wholesale and retail trade
47 Retail trade

Contains 9 narrower codes

What 47 includes

This division covers the resale (sale without processing or after minor alterations or customary treatment, e.g., refurbishment) of new or used tangible goods to private households for their use or consumption, through shops, department stores, consumer cooperatives, stalls, mail-order companies, the internet, door-to-door sales, street vendors, vending machines, etc.
This division also includes the retail sale of new and used motor vehicles and motorcycles, including electric vehicles.
The classification of retail trade refers to the goods traded and not to the method of sale (in-store, online, at stalls and markets, etc.). Retail trade is further divided into specialized retail trade (groups 47.2 to 47.8) and retail trade of a variety of goods (group 47.1).
Retail trade also includes the sale of second-hand goods (class 47.79). The aforementioned groups are further subdivided according to the type of products sold.
Intermediary activities in the retail sector, which facilitate transactions between customers and sellers for the ordering and/or delivery of goods for a fee or commission without transferring ownership of the goods, are assigned to group 47.9. All other retail activities, even if retailers are acting on behalf of third parties, are classified in groups 47.1 to 47.8.
The goods traded in this division are limited to those commonly referred to as consumer goods or retail goods. Therefore, goods that are not normally sold at retail (e.g., grain, ores, industrial machinery) are excluded. Downloads (e.g., of books and videos) are also excluded.
The rules for defining specialist retailing on the one hand and general retail trade in goods of various kinds on the other are described in paragraphs xx– of the introductory guidelines.
This division also includes the retail sale of various goods predominantly sold to private households (e.g., computers, stationery, paints, or wood), even if these products are not intended for personal or household use. Standard commercial handling does not alter the fundamental nature of the goods. This may include activities such as sorting, separating, mixing, packaging, delivering, and displaying goods, as well as measures to promote sales to customers, provided these activities are carried out by the same trading entity.
This division further includes:
Retail trade in fuels, lubricants, and coolants;
Retail trade by auction houses that auction both new and used goods for third parties, including internet auctions;
Activities of entities that provide intermediary services for retail trade (marketplaces) that facilitate transactions between customers and sellers for the ordering and/or delivery of physical goods for a fee or commission, without acquiring ownership of the goods brokered.
These activities can take place on digital platforms or via non-digital channels (see Group 47.9)
Vending machines selling goods other than food and beverages
Vending machines selling self-prepared food and beverages

What 47 excludes

Sale of agricultural products by farmers, see Division 01
Manufacture and sale of goods, generally classified as manufacturing of goods in Divisions 10 to 32
Trade in cereals, ores, petroleum, technical chemicals, iron and steel, and industrial machinery and equipment, see Division 46
Sale of food and beverages for on-site consumption or takeaway, see Division 56
Trade in digital goods, streaming and downloading of content on digital platforms (e.g., e-books and audio), see Section J
Hiring and leasing of motor vehicles, see Group 77.1
Hiring and leasing of consumer goods to private households, see Group 77.2