Division · NACE Rev. 2.1
46 Wholesale trade
active
Includes
Wholesale on own account means owning the goods traded until the ownership is transferred to the buyer. In the case of transit trade, the goods are commissioned by a buyer, but the agent owns the goods while they are in transit. However, both cases are classified the same way (groups 46.2 to 46.9).
The rules for defining specialised and non-specialised wholesale activities are described in paragraphs xx–xx of the introductory guidelines.
Also includes
- wholesale of motor vehicles and motorcycles, and related parts, equipment and accessories
- transit trade activities
Excludes
- trade of electricity, see 35.15
- trade of gaseous fuels for energy supply through mains, see 35.23
- rental and leasing of goods, see division 77
- packaging of solid goods and bottling of liquid or gaseous goods, including blending and filtering for third parties, see 82.92
What changed from NACE Rev. 2
Per the official Eurostat correspondence table (NACE Rev. 2 → NACE Rev. 2.1):
| NACE Rev. 2 origin | Heading (Rev. 2) | Mapping | Type |
|---|---|---|---|
| 45 | Wholesale and retail trade and repair of motor vehicles and motorcycles | NACE Rev. 2 division 45 is mapped to NACE Rev. 2.1 divisions 46, 47, 95 | 49:48 |
| 46 | Wholesale trade, except of motor vehicles and motorcycles | NACE Rev. 2 division 46 is mapped to NACE Rev. 2.1 division 46 | 49:48 |
| 82 | Office administrative, office support and other business support activities | NACE Rev. 2 division 82 is mapped to NACE Rev. 2.1 divisions 18, 43, 46, 47, 53, 61, 77, 82, 85, 86, 87, 93, 95, 96 | 49:48 |
Groups within 46
Related codes
Reference data
| Code | 46 |
|---|---|
| Level | Division |
| Parent | G |
| Classification | NACE Rev. 2.1 |
| Legal basis | Commission Delegated Regulation (EU) 2023/137 |
| Source | Eurostat (ShowVoc dissemination platform) |
| Data checked | 2026-07-20 |