Business Codes
Legend
- Entrepreneurs can opt for flat-rate taxation
A.
Agriculture, Forestry and Fishing
0111
0112
0113
0114
0115
0116
0119
0121
0122
0123
0124
0125
0126
0127
0128
0129
0130
0141
0142
0143
0144
0145
0146
0147
0149
0150
0161
0162
0163
0164
0170
0210
0220
0230
0240
0311
0312
0321
0322
Cultivation of cereals (excluding rice), leguminous crops and oilseeds
Rice cultivation
Cultivation of vegetables, melons, root and tuber crops
Sugar cane cultivation
Tobacco cultivation
Cultivation of fibre crops
Cultivation of other annual and biennial crops
Grape cultivation
Cultivation of tropical and subtropical fruits
Citrus fruit cultivation
Cultivation of pome and stone fruits
Cultivation of other tree, bush and nut crops
Cultivation of oleaginous fruits
Cultivation of beverage crops
Cultivation of spices, aromatic and medicinal plants
Cultivation of other perennial crops
Plant propagation
Raising of dairy cattle
Raising of other cattle and buffaloes
Raising of horses and other equines
Raising of camels and camelids
Raising of sheep and goats
Raising of pigs
Poultry farming
Raising of other animals
Mixed farming
Support activities for crop production
Support activities for animal production
Post-harvest activities
Seed processing for propagation
Hunting, trapping and related service activities
Silviculture and other forestry activities
Logging
Gathering of wild-growing forest products
Support services to forestry
Marine fishing
Freshwater fishing
Marine aquaculture
Freshwater aquaculture
0111 – Covers the cultivation of cereals, legumes and oilseed crops in open fields. The cultivation of these crops may often be combined with the cultivation of other crops. This includes: •cultivation of cereals: durum and soft wheat, rye, millet, barley, oats, maize, sorghum, etc. (spelt, buckwheat, triticale) •cultivation of leguminous crops: peas, beans, broad beans, lentils, etc. •cultivation of oilseed crops: sunflower, peanuts, soybeans, rapeseed, sesame, mustard, flax, castor bean, etc. Excludes: •rice cultivation, section 01.12 •sweet corn cultivation, section 01.13 •maize cultivation for animal feed, section 01.19 •oilseed crop cultivation, section 01.26
B.
Mining and Quarrying
0510
0520
0610
0620
0710
0721
0729
0811
0812
0891
0892
0893
0899
0910
0990
Mining of hard coal and anthracite
Mining of lignite and brown coal
Extraction of crude petroleum
Extraction of natural gas
Mining of iron ores
Mining of uranium and thorium ores
Mining of other ferrous, non-ferrous, precious and other metal ores
Quarrying of stone, limestone, gypsum, chalk and slate
Extraction of gravel, sand, clay and kaolin
Mining of chemical and fertilizer minerals
Peat extraction
Salt extraction (sodium chloride)
Mining and quarrying of other non-metallic minerals
Support activities for petroleum and natural gas extraction
Support activities for other mining and quarrying
C.
Manufacturing
1011
1012
1013
1020
1031
1032
1039
1041
1042
1051
1052
1061
1062
1071
1072
1073
1081
1082
1083
1084
1085
1086
1089
1091
1092
1101
1102
1103
1104
1105
1106
1107
1200
1310
1320
1330
1391
1392
1393
1394
1395
1396
1399
1411
1412
1413
1414
1419
1420
1431
1439
1511
1512
1520
1610
1621
1622
1623
1624
1629
1711
1712
1721
1722
1723
1724
1729
1811
1812
1813
1814
1820
1910
1920
2011
2012
2013
2014
2015
2016
2017
2020
2030
2041
2042
2051
2052
2053
2059
2060
2110
2120
2211
2219
2221
2222
2223
2229
2311
2312
2313
2314
2319
2320
2331
2332
2341
2342
2343
2344
2349
2351
2352
2361
2362
2363
2364
2365
2369
2370
2391
2399
2410
2420
2431
2432
2433
2434
2441
2442
2443
2444
2445
2446
2451
2452
2453
2454
2511
2512
2521
2529
2530
2540
2550
2561
2562
2571
2572
2573
2591
2592
2593
2594
2599
2611
2612
2620
2630
2640
2651
2652
2660
2670
2680
2711
2712
2720
2731
2732
2733
2740
2751
2752
2790
2811
2812
2813
2814
2815
2821
2822
2823
2824
2825
2829
2830
2841
2849
2891
2892
2893
2894
2895
2896
2899
2910
2920
2931
2932
3011
3012
3020
3030
3040
3091
3092
3099
3101
3102
3103
3109
3211
3212
3213
3220
3230
3240
3250
3291
3299
3311
3312
3313
3314
3315
3316
3317
3319
3320
Processing and preserving of meat
Processing and preserving of poultry meat
Production of meat products
Processing and preserving of fish, crustaceans and molluscs
Processing and preserving of potatoes
Manufacture of fruit and vegetable juices
Other processing and preserving of fruit and vegetables
Manufacture of oils and fats
Manufacture of margarine and similar edible fats
Processing of milk and manufacture of cheese
Manufacture of ice cream
Manufacture of grain mill products
Manufacture of starches and starch products
Manufacture of bread, fresh pastry goods and cakes
Manufacture of rusks and biscuits; manufacture of preserved pastry goods and cakes
Manufacture of macaroni, noodles and similar farinaceous products
Manufacture of sugar
Manufacture of cocoa, chocolate and sugar confectionery
Processing of tea and coffee
Manufacture of condiments and seasonings
Manufacture of prepared meals and dishes
Manufacture of homogenized food preparations and dietetic food
Manufacture of other food products
Manufacture of prepared feeds for farm animals
Manufacture of prepared pet foods
Distilling, rectifying and blending of spirits
Manufacture of wine from grapes
Manufacture of cider and other fruit wines
Manufacture of other non-distilled fermented beverages
Manufacture of beer
Manufacture of malt
Manufacture of soft drinks; production of mineral waters and other bottled waters
Manufacture of tobacco products
Preparation and spinning of textile fibres
Weaving of textiles
Finishing of textiles
Manufacture of knitted and crocheted fabrics
Manufacture of made-up textile articles, except apparel
Manufacture of carpets and rugs
Manufacture of cordage, rope, twine and netting
Manufacture of non-wovens and articles thereof, except apparel
Manufacture of other technical and industrial textiles
Manufacture of other textiles
Manufacture of wearing apparel of leather
Manufacture of workwear
Manufacture of other wearing apparel
Manufacture of underwear
Manufacture of other wearing apparel and accessories
Manufacture of articles of fur
Manufacture of knitted and crocheted hosiery
Manufacture of other knitted and crocheted apparel
Tanning and dressing of leather; dressing and dyeing of fur
Manufacture of luggage, handbags and the like, saddlery and harness
Manufacture of footwear
Sawmilling and planing of wood
Manufacture of veneer sheets and wood-based panels
Manufacture of parquet floors
Manufacture of other builders’ carpentry and joinery
Manufacture of wooden containers
Manufacture of other products of wood, cork, straw and plaiting materials
Manufacture of pulp
Manufacture of paper and paperboard
Manufacture of corrugated paper and paperboard and of containers
Manufacture of household and sanitary goods and of toilet requisites
Manufacture of paper stationery
Manufacture of wallpaper
Manufacture of other articles of paper and paperboard
Printing of newspapers
Other printing
Pre-press and pre-media services
Binding and related services
Reproduction of recorded media
Manufacture of coke oven products
Manufacture of refined petroleum products
Manufacture of industrial gases
Manufacture of dyes and pigments
Manufacture of other basic inorganic chemicals
Manufacture of other basic organic chemicals
Manufacture of fertilizers and nitrogen compounds
Manufacture of plastics in primary forms
Manufacture of synthetic rubber in primary forms
Manufacture of pesticides and other agrochemical products
Manufacture of paints, varnishes and similar coatings, printing ink and mastics
Manufacture of soap and detergents, cleaning and polishing preparations
Manufacture of perfumes and toilet preparations
Manufacture of explosives
Manufacture of glues
Manufacture of essential oils
Manufacture of other chemical products
Manufacture of man-made fibres
Manufacture of basic pharmaceutical products
Manufacture of pharmaceutical preparations
Manufacture of rubber tyres and tubes; retreading and rebuilding of rubber tyres
Manufacture of other rubber products
Manufacture of plastic plates, sheets, tubes and profiles
Manufacture of plastic packing goods
Manufacture of builders’ ware of plastic
Manufacture of other plastic products
Manufacture of flat glass
Shaping and processing of flat glass
Manufacture of hollow glass
Manufacture of glass fibres
Manufacture and processing of other glass, including technical glassware
Manufacture of refractory products
Manufacture of ceramic tiles and flags
Manufacture of bricks, tiles and construction products in baked clay
Manufacture of ceramic household and ornamental articles
Manufacture of ceramic sanitary fixtures
Manufacture of ceramic insulators and insulating fittings
Manufacture of other technical ceramic products
Manufacture of other ceramic products
Manufacture of cement
Manufacture of lime and plaster
Manufacture of concrete products for construction purposes
Manufacture of plaster products for construction purposes
Manufacture of ready-mixed concrete
Manufacture of mortars
Manufacture of fibre cement
Manufacture of other articles of concrete, plaster and cement
Cutting, shaping and finishing of stone
Manufacture of abrasive products
Manufacture of other non-metallic mineral products
Manufacture of basic iron and steel and of ferro-alloys
Manufacture of tubes, pipes, hollow profiles and related fittings, of steel
Cold drawing of bars
Cold rolling of flat products
Cold forming or folding
Cold drawing of wire
Manufacture of precious metals
Manufacture of aluminium
Manufacture of lead, zinc and tin
Manufacture of copper
Manufacture of other non-ferrous metals
Processing of nuclear fuel
Casting of iron
Casting of steel
Casting of light metals
Casting of other non-ferrous metals
Manufacture of metal structures and parts of structures
Manufacture of doors and windows of metal
Manufacture of central heating radiators and boilers
Manufacture of other tanks, reservoirs and containers of metal
Manufacture of steam generators, except central heating hot water boilers
Manufacture of weapons and ammunition
Forging, pressing, stamping and roll-forming of metal; powder metallurgy
Treatment and coating of metals
Machining
Manufacture of cutlery
Manufacture of locks and hinges
Manufacture of tools
Manufacture of steel drums and similar containers
Manufacture of light metal packaging
Manufacture of wire products, chain and springs
Manufacture of fasteners and screw machine products
Manufacture of other fabricated metal products
Manufacture of electronic components
Manufacture of electronic printed circuit boards
Manufacture of computers and peripheral equipment
Manufacture of communication equipment
Manufacture of consumer electronics
Manufacture of measuring, testing, navigation and control equipment
Manufacture of watches and clocks
Manufacture of irradiation, electromedical and electrotherapeutic equipment
Manufacture of optical instruments and photographic equipment
Manufacture of magnetic and optical media
Manufacture of electric motors, generators and transformers
Manufacture of electricity distribution and control apparatus
Manufacture of batteries and accumulators
Manufacture of fibre optic cables
Manufacture of other electronic and electric wires and cables
Manufacture of wiring devices
Manufacture of lighting equipment
Manufacture of electric domestic appliances
Manufacture of non-electric domestic appliances
Manufacture of other electrical equipment
Manufacture of engines and turbines, except aircraft, vehicle and cycle engines
Manufacture of fluid power equipment
Manufacture of other pumps and compressors
Manufacture of other taps and valves
Manufacture of bearings, gears, gearing and driving elements
Manufacture of ovens, furnaces and furnace burners
Manufacture of lifting and handling equipment
Manufacture of office machinery and equipment (except computers and peripheral equipment)
Manufacture of power-driven hand tools
Manufacture of non-domestic cooling and ventilation equipment
Manufacture of other general-purpose machinery
Manufacture of agricultural and forestry machinery
Manufacture of metal forming machinery
Manufacture of other machine tools
Manufacture of machinery for metallurgy
Manufacture of machinery for mining, quarrying and construction
Manufacture of machinery for food, beverage and tobacco processing
Manufacture of machinery for textile, apparel and leather production
Manufacture of machinery for paper and paperboard production
Manufacture of machinery for plastics and rubber processing
Manufacture of other special-purpose machinery
Manufacture of motor vehicles
Manufacture of bodies (coachwork) for motor vehicles; manufacture of trailers and semi-trailers
Manufacture of electrical and electronic equipment for motor vehicles
Manufacture of other parts and accessories for motor vehicles
Building of ships and floating structures
Building of pleasure and sporting boats
Manufacture of railway locomotives and rolling stock
Manufacture of air and spacecraft and related machinery
Manufacture of military fighting vehicles
Manufacture of motorcycles
Manufacture of bicycles and invalid carriages
Manufacture of other transport equipment
Manufacture of office and shop furniture
Manufacture of kitchen furniture
Manufacture of mattresses
Manufacture of other furniture
Minting of coins
Manufacture of jewellery and related articles
Manufacture of imitation jewellery and related articles
Manufacture of musical instruments
Manufacture of sports goods
Manufacture of games and toys
Manufacture of medical and dental instruments and supplies
Manufacture of brooms and brushes
Manufacture of other manufactured goods
Repair of fabricated metal products
Repair of machinery
Repair of electronic and optical equipment
Repair of electrical equipment
Repair and maintenance of ships and boats
Repair and maintenance of aircraft and spacecraft
Repair and maintenance of other transport equipment
Repair of other equipment
Installation of industrial machinery and equipment
D.
Electricity, Gas, Steam and Air Conditioning Supply
3511
3512
3513
3514
3521
3522
3523
3530
Generation of electricity
Transmission of electricity
Distribution of electricity
Trade of electricity
Production of gas
Distribution of gaseous fuels through mains
Trade of gaseous fuels through mains
Steam and air conditioning supply
E.
Water supply; sewerage, waste management and remediation activities
3600
3700
3811
3812
3821
3822
3831
3832
3900
Collection, treatment and distribution of water
Sewerage
Collection of non-hazardous waste
Collection of hazardous waste
Treatment and disposal of non-hazardous waste
Treatment and disposal of hazardous waste
Dismantling of wrecks
Recovery of sorted materials
Remediation, reclamation and other waste management services
F.
Construction
4110
4120
4211
4212
4213
4221
4222
4291
4299
4311
4312
4313
4321
4322
4329
4331
4332
4333
4334
4339
4391
4399
Preparation of construction projects
Construction of residential and non-residential buildings
Construction of roads and highways
Construction of railways and underground railways
Construction of bridges and tunnels
Construction of pipelines
Construction of power and telecommunications lines
Construction of water projects and hydraulic structures
Construction of other specialized buildings not elsewhere classified
Demolition of buildings and structures
Site preparation
Soil investigation by drilling and boring
Installation of electrical wiring and equipment
Installation of plumbing, heating and air-conditioning systems
Other building installation work
Plastering
Joinery installation
Laying of floor and wall coverings
Painting and glazing
Other finishing works
Roofing work
Other specialized construction activities not elsewhere classified
G.
Wholesale and Retail Trade; Repair of Motor Vehicles and Motorcycles
4511
4519
4520
4531
4532
4540
4611
4612
4613
4614
4615
4616
4617
4618
4619
4621
4622
4623
4624
4631
4632
4633
4634
4635
4636
4637
4638
4639
4641
4642
4643
4644
4645
4646
4647
4648
4649
4651
4652
4661
4662
4663
4664
4665
4666
4669
4671
4672
4673
4674
4675
4676
4677
4690
4711
4719
4721
4722
4723
4724
4725
4726
4729
4730
4741
4742
4743
4751
4752
4753
4754
4759
4761
4762
4763
4764
4765
4771
4772
4773
4774
4775
4776
4777
4778
4779
4781
4782
4789
4791
4799
Wholesale trade of cars and light motor vehicles
Wholesale trade of other motor vehicles
Maintenance and repair of motor vehicles
Wholesale of motor vehicle parts and accessories
Retail sale of motor vehicle parts and accessories
Wholesale and retail trade of motorcycles, parts and accessories; maintenance and repair of motorcycles
Brokering of agricultural raw materials, animals, textile materials and semi-finished products
Brokering of fuels, ores, metals and industrial chemicals
Brokering of timber and building materials
Brokering of machinery, industrial equipment, ships and aircraft
Brokering of furniture, household goods and metal products
Brokering of textiles, clothing, fur, footwear and leather goods
Brokering of food, beverages and tobacco
Specialized brokering of other products
Brokering of a variety of products
Wholesale of cereals, raw tobacco, seeds and animal feed
Wholesale of flowers and plants
Wholesale of animals
Wholesale of raw, unfinished and finished leather
Wholesale of fruit and vegetables
Wholesale of meat and meat products
Wholesale of dairy products, eggs and edible oils and fats
Wholesale of beverages
Wholesale of tobacco products
Wholesale of sugar, chocolate and confectionery
Wholesale of coffee, tea, cocoa and spices
Wholesale of other food, including fish, crustaceans and molluscs
Non-specialized wholesale of food, beverages and tobacco
Wholesale of textiles
Wholesale of clothing and footwear
Wholesale of household electrical appliances
Wholesale of porcelain, glassware and cleaning products
Wholesale of perfumery and cosmetic products
Wholesale of pharmaceutical products
Wholesale of furniture, carpets and lighting equipment
Wholesale of watches and jewelry
Wholesale of other household goods
Wholesale of computers, computer equipment and software
Wholesale of electronic and telecommunication parts and equipment
Wholesale of agricultural machinery, equipment and supplies
Wholesale of machine tools
Wholesale of mining and construction machinery
Wholesale of textile machinery and sewing/knitting machines
Wholesale of office furniture
Wholesale of other office machinery and equipment
Wholesale of other machinery and equipment
Wholesale of solid, liquid and gaseous fuels and related products
Wholesale of metals and metal ores
Wholesale of timber, building materials and sanitary equipment
Wholesale of metal products, installation materials, heating equipment and accessories
Wholesale of chemical products
Wholesale of other semi-finished products
Wholesale of waste and scrap
Non-specialized wholesale trade
Retail sale in non-specialized stores, mainly food, beverages and tobacco
Other retail sale in non-specialized stores
Retail sale of fruit and vegetables in specialized stores
Retail sale of meat and meat products in specialized stores
Retail sale of fish, crustaceans and molluscs in specialized stores
Retail sale of bread, pasta, cakes and confectionery in specialized stores
Retail sale of beverages in specialized stores
Retail sale of tobacco products in specialized stores
Other retail sale of food in specialized stores
Retail sale of motor fuels in specialized stores
Retail sale of computers, peripheral units and software in specialized stores
Retail sale of telecommunications equipment in specialized stores
Retail sale of audio and video equipment in specialized stores
Retail sale of textiles in specialized stores
Retail sale of metal products, paints and glass in specialized stores
Retail sale of carpets, wall and floor coverings in specialized stores
Retail sale of household electrical appliances in specialized stores
Retail sale of furniture, lighting equipment and other household goods in specialized stores
Retail sale of books in specialized stores
Retail sale of newspapers and office supplies in specialized stores
Retail sale of music and video recordings in specialized stores
Retail sale of sporting goods in specialized stores
Retail sale of games and toys in specialized stores
Retail sale of clothing in specialized stores
Retail sale of footwear and leather goods in specialized stores
Retail sale of pharmaceutical products in specialized stores – pharmacies
Retail sale of medical and orthopedic aids in specialized stores
Retail sale of cosmetic and toiletry products in specialized stores
Retail sale of flowers, plants, seeds, fertilizers, pets and pet food in specialized stores
Retail sale of watches and jewelry in specialized stores
Other retail sale of new goods in specialized stores
Retail sale of used goods in stores
Retail sale of food, beverages and tobacco on stalls and markets
Retail sale of textiles, clothing and footwear on stalls and markets
Retail sale of other goods on stalls and markets
Retail sale via mail order or internet
Other retail sale outside stores, stalls and markets
H.
Transportation and Storage
4910
4920
4931
4932
4939
4941
4942
4950
5010
5020
5030
5040
5110
5121
5122
5210
5221
5222
5223
5224
5229
5310
5320
Rail passenger transport, long-distance and regional
Rail freight transport
Urban and suburban land passenger transport
Taxi operation
Other land passenger transport
Road freight transport
Moving services
Pipeline transport
Maritime and coastal passenger transport
Maritime and coastal freight transport
Inland passenger water transport
Inland freight water transport
Air passenger transport
Air freight transport
Space transport
Storage and warehousing
Supporting activities for land transport
Supporting activities for water transport
Supporting activities for air transport
Cargo handling
Other transportation support activities
Public postal service activities
Commercial postal service activities
4910 - Includes: •transport of passengers using railway rolling stock between two cities over longer distances •transport of passengers using railway rolling stock within a single region •transport of passengers in sleeping cars or dining cars as an integral part of the carrier’s operations Excludes: •transport of passengers in urban and suburban transport, section 49.31 •activities of passenger terminals, section 52.21 •activities related to railway infrastructure; activities such as track switching and shunting, section 52.21 •transport of passengers in sleeping cars or dining cars that are not an integral part of the carrier’s operations, sections 55.90 and 56.10
4920 - Includes: •transport of freight on public railway infrastructure and on industrial railways •combined transport of a freight unit by rail, where the initial or final part of the transport route is carried out over a short distance by road Excludes: •storage, section 52.10 •operation of facilities and equipment at a terminal, section 52.21 •activities related to railway infrastructure; activities such as track switching and shunting, section 52.21 •handling of freight, section 52.24
4931 – Includes: •land transport of passengers using urban and suburban transport systems •transport to and from airports and other passenger terminals This may include various modes of transport such as buses, trams, trolleybuses, underground (subway/metro) transport, overground rail transport, etc. This transport is carried out on regular routes according to a fixed timetable, which involves boarding and alighting passengers at designated stops. Also includes: •transport using funiculars, cable cars, etc., if part of the urban or suburban transport system •transport from the city to the airport and from the city to railway stations Excludes: •long-distance passenger transport by rail, section 49.10
4932 – Includes: •taxi transport •other rental of passenger vehicles with a driver
4939 – Includes: •other road passenger transport: oregular intercity bus transport onon-scheduled transport (charter services), e.g., for excursions and other occasional transport services otransport of passengers within airport premises •transport using funiculars, cable cars, and ski lifts if not part of the urban or suburban transport system •transport by school buses and employee transport buses •transport of passengers using animal-drawn vehicles Excludes: •transport by ambulances, section 86.90
4941 – Includes: •all activities related to road freight transport: otransport of logs otransport of animals otransport of refrigerated goods otransport of heavy goods otransport of bulk goods, including transport by trucks and tankers, as well as milk collection from farms otransport of cars otransport of waste and scrap materials, excluding collection and disposal orental of freight vehicles with a driver otransport of goods using human- or animal-drawn vehicles Excludes: •transport of logs in the forest as part of logging activities, section 02.40 •water supply using trucks and tankers, section 36.00 •transport of waste as part of waste collection activities, sections 38.11 and 38.12 •operation of terminal equipment for handling freight, section 52.21 •packaging for transport preparation, section 52.29 •postal and courier activities, sections 53.10 and 53.20
4942 – Includes: •road transport services for the relocation of businesses and households
4950 – Includes: •transport of gas, liquids, semi-liquid mixtures, and other goods via pipelines •operation of pumping stations Excludes: •distribution of natural and manufactured gas, water, or steam, sections 35.22, 35.30, and 36.00 •transport of liquids by trucks, section 49.41
5010 – Includes: •overseas passenger transport, as well as transport in coastal waters, both regular and non-scheduled: ooperation of ships for excursions, cruises, or sightseeing ooperation of ferries and water taxis •rental of ships with crew for tourist purposes and transport in coastal waters (e.g., for fishing trips) Excludes: •restaurant and bar activities on ships when operated by independent units, sections 56.10 and 56.30 •rental of boats and yachts for recreation without crew, section 77.21 •rental of commercial ships without crew, section 77.34 •floating casino activities, section 92.00
5020 – Includes: •overseas freight transport, as well as freight transport in coastal waters, both regular and non-scheduled •transport by towing or pushing using tugboats and pushers, oil platforms, etc. •rental of ships with crew for maritime freight transport and freight transport in coastal waters Excludes: •freight storage, section 52.10 •port operations and other auxiliary activities such as: oberthing, piloting (ships), barge transport, rescue operations, etc., section 52.22 ofreight handling, section 52.24 •rental of commercial ships or boats without crew, section 77.34
5030 – Includes: •passenger transport on rivers, canals, lakes, and other inland waterways, including transport within ports and harbors •rental of tourist boats and yachts with crew for transport on inland waterways Excludes: •rental of recreational boats and yachts without crew for transport on inland waterways, section 77.21
5040 – Includes: •transport of freight on rivers, canals, lakes, or other inland waterways, including transport within ports and harbors •rental of transport vessels (ships) with crew for freight transport on inland waterways Excludes: •freight handling, section 52.24 •rental of commercial ships or boats without crew, section 77.34
5110 – Includes: •passenger air transport on scheduled flights, with a fixed timetable •charter flights •sightseeing flights •rental of aircraft with crew for passenger transport •other civil aviation activities, such as: opassenger transport by aeroclubs for training or recreational purposes Excludes: •rental of aircraft without crew, section 77.35
5121 – Includes: •air transport of freight on scheduled flights, with a fixed timetable •non-scheduled air freight transport •rental of aircraft with crew for freight transport
5122 – Includes: •launching of satellites and spacecraft •space transport of passengers and freight
5210 – Includes: •operation of storage and warehousing facilities for all types of goods, such as: ograin silos, general freight warehouses, cold storage warehouses, etc. •storage and safekeeping of goods in free trade zones (foreign trade zones) •quick freezing of goods for storage purposes Excludes: •parking facilities for motor vehicles, section 52.21 •operation of self-storage facilities and equipment •rental of vacant space, section 68.20
5221 – Includes: •activities related to land transport of passengers, animals, or freight: ooperation of facilities and equipment at terminals, such as railway and bus stations and freight handling terminals omanagement of railway infrastructure (maintenance, organization and regulation of railway traffic, and ensuring access to and use of public railway infrastructure) oancillary activities related to the use of roads, bridges, tunnels, parking lots or garages, bicycle parking, winter trailer storage, etc. •track switching and shunting •vehicle towing and roadside assistance •liquefaction of gas for transport purposes Excludes: •freight handling, section 52.24
5222 – Includes: •activities related to the transport of passengers, animals, or freight in water transport: ooperation of facilities and equipment at terminals such as ports and harbors ooperation of ferries and similar services onavigation, piloting, and berthing orescue operations, transport by tugboats and pushers, etc. ooperation of lighthouses Excludes: •freight handling, section 52.24 •operation of marinas, section 93.29
5223 – Includes: •activities related to the transport of passengers, animals, or goods by air: ooperation of terminal facilities such as airport terminals, etc. oairport and air traffic control ooperation of ground services at airports, etc. •fire protection and defense at airports Excludes: •freight handling, section 52.24 •flight school activities, sections 85.32 and 85.53
5224 – Includes: •loading and unloading of freight or passengers’ luggage, regardless of the type of transport used •loading onto and unloading from ships •loading into and unloading from freight railway wagons Excludes: •operation of station facilities, sections 52.21–52.23
5229 – Includes: •freight forwarding services •organization of transport by rail, road, sea, or air •organization of group and individual shipments (including collection and delivery, as well as consolidation of shipments) •issuance and procurement of transport documents and waybills •customs brokerage services •services of maritime and air freight forwarders •brokerage services for ship and aircraft space •handling of freight, e.g., temporary packaging solely for protection during transit, repackaging, sampling, and weighing of goods Excludes: •courier activities, section 53.20 •insurance of transport vehicles, section 65.12 •travel agency activities, section 79.11 •tour operator activities, section 79.12 •ancillary tourism activities, section 79.90
5310 – Includes: Public postal service activities performed by operators under a unified service system provided by one or more designated service providers. These activities involve: •using the postal network, postal network units, and processing centers to transport mail along established routes •collecting and delivering postal items •handling and paying out postal items, e.g., letters, postcards, printed matter, forms, and parcels, as well as addressed goods or documents Other services necessary to support the unified service system are also included: •collection of postal items from mailboxes, postal network units, via authorized personnel, at users’ business premises, or electronically •receipt, processing, transport, and delivery (dispatch or handover) of domestic and international postal items handled by units outside the unified service system; this may involve one or more modes of private or public transport •receipt, transfer, and payment of money orders Excludes: •postal savings and other financial services provided by the post office, except for money order transactions, section 64.19
5320 – Includes: Services that involve special requirements regarding the method (courier, express, expedited, hybrid, etc.) and quality of delivery: •receipt, processing, transport, and delivery of domestic and international postal items handled by units outside the unified service system. The provision of these services may involve one or more types of private or public transport.
I.
Accommodation and Food Services
5510
5520
5530
5590
5610
5621
5629
5630
Hotels and similar accommodation
Resorts and similar short-stay facilities
Camping grounds, caravan parks and trailer parks
Other accommodation
Restaurant and mobile food service activities
Catering services
Other food preparation and serving services
Beverage preparation and serving services
5510 – Includes: Provision of accommodation services, typically on a daily or weekly basis, primarily for short stays by visitors. This includes lodging in furnished rooms or apartments. Accommodation services here include daily room cleaning and bed-making. Additional services may include food and beverage preparation and service, parking, laundry, use of swimming pools, gyms, recreational facilities, and hosting of conferences, congresses, conventions, etc. Accommodation services are provided in: •hotels •holiday resorts •motels •rural tourism households •homestay facilities •other tourist accommodation facilities Excludes: •accommodation in houses, furnished or unfurnished apartments, or flats for longer stays, usually rented on a monthly or yearly basis, section 68
5520 – Includes: Accommodation services for short stays, typically on a daily or weekly basis. Visitors are provided with self-contained spaces, consisting of fully equipped rooms or living/dining and sleeping areas with cooking facilities or a fully equipped kitchen. These may include apartments or flats in small detached multi-story buildings, bungalows, cottages, holiday homes, or resorts. Additional services, if offered at all, are minimal. Accommodation includes: •children’s, pupil, and student holiday homes •apartments and bungalows •rural houses, log cabins, without maintenance services •youth hostels and mountain huts Excludes: •short-stay accommodation in hotels and similar establishments, section 55.10 •rental of houses, furnished or unfurnished apartments or flats for longer stays, usually on a monthly or yearly basis, section 68
5530 – Includes: •accommodation services for short stays of visitors in campsites, trailer parks, recreational camps, and hunting and fishing camps •rental of spaces and facilities for recreational vehicles •accommodation services in protected shelters or open-air sites (bivouacs) intended for tents and/or sleeping bags Excludes: •short-stay accommodation in mountain huts, log cabins, and hostels, section 55.20
5590 – Includes: Temporary or long-term accommodation services for pupils and students. Pupils are provided with accommodation, meals, and educational activities, while students are provided with accommodation and meals. Includes: •student and pupil dormitories •workers’ hostels •sleeping railway carriages
5610 – Includes: Preparation and serving of food to guests, whether served at tables or self-served from displayed dishes, whether consumed on the premises, taken away, or delivered. This also includes preparation and serving of food for immediate consumption from motor vehicles and other mobile units. Activities include: •restaurants •cafeterias •fast-food restaurants •take-away restaurants •mobile ice cream carts •mobile food carts •food preparation at market stalls •restaurants and bars associated with transport facilities when operated as separate units Excludes: •sale of food via vending machines, section 47.99 •preparation and delivery of food under concession arrangements, section 56.29
5621 – Includes: Provision of food preparation and serving services based on contractual arrangements with consumers, at a location specified by the consumer, for specific events or occasions. Excludes: •production of perishable food intended for resale, section 10.89 •retail sale of perishable food, section 47
5629 – Includes: Provision of food preparation and delivery services based on contractual arrangements with consumers for a specified period. This also includes food preparation and delivery under concession arrangements in sports and similar facilities. Food is typically prepared in a central unit. Includes: •preparation and delivery of meals under contract (e.g., for transport companies) •preparation and delivery of food under concession arrangements in sports and similar facilities •operation of canteens and cafeterias (e.g., in factories, institutions, hospitals, or schools) under contract Excludes: •production of perishable food intended for resale, section 10.89 •retail sale of perishable food, section 47
5630 – Includes: Preparation and serving of drinks for consumption on the premises: •in bars •in taverns •in cocktail lounges •in nightclubs •in beer halls •in cafés •sale of drinks from specialized vehicles Excludes: •resale of packaged/prepared drinks, section 47 •sale of drinks via vending machines, section 47.99 •operation of nightclubs and gaming facilities without drink service, section 93.29
J.
Information and Communication
5811
5812
5813
5814
5819
5821
5829
5911
5912
5913
5914
5920
6010
6020
6110
6120
6130
6190
6201
6202
6203
6209
6311
6312
6391
6399
Book publishing
Publishing of directories and mailing lists
Newspaper publishing
Publishing of journals and periodicals
Other publishing activities
Publishing of computer games
Publishing of other software
Motion picture, video, and television program production
Post-production activities in motion picture, video, and television program production
Distribution of motion pictures, video, and television programs
Motion picture projection activities
Recording and publishing of sound recordings and music
Radio broadcasting
Television program production and broadcasting
Cable telecommunications
Wireless telecommunications
Satellite telecommunications
Other telecommunications activities
Computer programming
IT consultancy services
Computer facilities management
Other information technology services
Data processing, hosting, and related activities
Web portals
News agency activities
Other information service activities n.e.c. (not elsewhere classified)
5811 – Includes the publishing of: •books in printed or electronic form, in audio format, or online •brochures, prospectuses, leaflets, and similar publications, including the publishing of dictionaries and encyclopedias •atlases, maps, and charts •encyclopedias on compact discs (CD-ROM) Excludes: •the production of globes, class 32.99 •the publishing of advertising material, class 58.19 •the publishing of sound and music recordings, class 59.20 •works by independent artists, class 90.03
5812 – Includes the publishing of data/information lists (databases) protected in terms of form, but not content. These lists may be published in printed or electronic form. Includes the publishing of: •directories •telephone directories •other directories and compilations such as collections of laws and legal interpretations, pharmaceutical compendiums, etc.
5813 – Includes: •the publishing of newspapers, including advertising (classified) newspapers, issued at least four times per week; this information may be published in printed or electronic form, including online editions Excludes: •news agency activities, class 63.21
5814 – Includes the publishing of: •journals and periodicals issued less than four times per week; this information may be published in printed or electronic form, including online editions •radio and television program listings
5819 – Includes: •publishing (including online) of: ocatalogs ophotographs, engravings, and postcards ogreeting cards oforms oposters and reproductions of works of art oadvertising material oother printed materials •publishing of statistical and other information Excludes: •the publishing of advertising newspapers, class 58.13 •online provision of software (hosting – application hosting and application service provision), class 63.11
5821 - Obuhvata: - izdavanje računarskih igara za sve platforme
5829 – Includes: •the publishing of off-the-shelf software not specifically customized for a particular user, including the translation or adaptation of such software for a specific market, on own account: ooperating systems obusiness and other applications Excludes: •software reproduction, class 18.20 •retail sale of off-the-shelf software not specifically customized for a particular user, class 47.41 •software development not related to publishing, including the translation or adaptation of such software for a specific market, for a fee or on a contract basis, class 62.01 •online provision of software (hosting – application hosting and application service provision), class 63.11
5911 – Includes: •the production of motion pictures, television programs (TV series, documentaries, etc.), or television commercials Excludes: •film duplication (except copies intended for distribution to cinemas), sound and video tape duplication, duplication of masters on CDs or DVDs, class 18.20 •wholesale of recorded video tapes, CDs, or DVDs, class 46.43 •wholesale of blank video tapes and CDs, class 46.52 •retail sale of video tapes, CDs, or DVDs, class 47.63 •post-production activities, class 59.12 •sound recording and recording of books on tape, class 59.20 •television broadcasting activities, class 60.2 •creation of complete television channel programs, class 60.2 •motion picture processing, except processing for the film industry, class 74.20 •activities of theatrical and artistic agents or agencies, class 74.90 •rental of video tapes and DVDs, class 77.22 •subtitling of live television broadcasts of meetings, conferences, etc., class 82.99 •activities of independent artists, animation artists, directors, set designers, and technical specialists, class 90.0
5912 – Includes: •post-production activities such as editing, cutting, film/tape transfer, creation of titles, subtitles, end credits, subtitling, computer graphics, animation, and special effects •development and processing of motion pictures, as well as activities carried out in film laboratories and specialized laboratories for animated film production •activities of film clip and short sequence archives Excludes: •film duplication (except copies intended for distribution to cinemas), sound and video tape duplication, duplication of masters on CDs or DVDs, class 18.20 •wholesale of recorded video tapes, CDs, or DVDs, class 46.43 •wholesale of blank video tapes and CDs, class 46.52 •retail sale of video tapes, CDs, or DVDs, class 47.63 •film processing, except processing for the film industry, class 74.20 •rental of video tapes and DVDs, class 77.22 •activities of independent artists, illustrators, animation artists, directors, set designers, and technical specialists, class 90.0
5913 – Includes: •distribution of cinematographic works and other audiovisual products to cinemas, television stations, networks, and other exhibitors •licensing/distribution rights for cinematographic works and other audiovisual products Excludes: •film copying and reproduction of audio tapes, video tapes, CDs, or DVDs from originals, class 18.20 •wholesale of recorded video tapes and DVDs, class 46.43 •retail sale of recorded video tapes and DVDs, class 47.63
5914 – Includes: •authorized screening/exhibition of cinematographic works using appropriate technologies and technical equipment, made available to the public under equal conditions in public premises or public spaces •activities of film clubs (cinema clubs)
5920 – Includes activities related to the production of original sound recordings on tapes and CDs; publishing, promotion, and distribution of sound recordings to wholesale, retail, and directly to the public. These activities may be integrated or not integrated with the production of original recordings within the same unit. If not integrated, the unit must obtain rights to reproduce and distribute the original recordings. It also includes service activities during sound recording in studios or elsewhere, including the production of previously recorded radio programs (indirect). Music publishing activities are also included, meaning activities related to the management of copyright in musical works, their promotion and use in radio, television, films, live broadcasts, print, and other media. Units engaged in these activities may be copyright holders or act as representatives of copyright holders. It also includes publishing of sheet music and audiobooks.
6010 – Includes: •broadcasting of audio signals via radio stations and equipment for transmitting radio programs to the general public, radio station networks, and subscribers •activities of radio networks, i.e., compiling and transmitting radio programs to branches and subscribers via radio waves, cable networks, or satellites •internet radio broadcasting (online radio stations) •integrated broadcasting of data and radio programs Excludes: •the production of radio programs recorded on tapes, class 59.20
6020 – Includes: •production of a complete television program for a single channel based on purchased shows (e.g., films, documentaries, etc.), self-produced programs (e.g., local news, on-the-spot reports), or a combination of both •production of complete television programs either for direct broadcast by the producing units or for transmission by a third party, such as cable networks or satellite TV providers •creation of general or specialized programs, including news, sports, educational programs, and youth programs •activities related to producing programs delivered to users for free as well as subscription-based programs, including video-on-demand channel programming •integrated broadcasting of data with television broadcasting Excludes: •production of television program components (films, documentaries, talk shows, commercials, etc.) that are not part of the broadcast, class 59.11 •assembling channel packages and distributing them without program production, class 61
6110 – Includes: •management, maintenance, or provision of capacity for any transmission or reception of messages (voice, sound, text, images, or data) using cable telecommunications infrastructure, including: •management and maintenance of transmission and switching equipment that ensures signal distribution to a specific point, from which the signal can be transmitted via terrestrial lines, microwaves, or a combination of terrestrial lines and satellite connections •management of cable distribution systems (e.g., for data and television signal distribution) •delivery of telegraph and other non-voice communications using own equipment •purchase of network access and network capacity from owners and operators and provision of telecommunications services to businesses and households using that network capacity •provision of internet access by cable infrastructure operators Excludes: •resale of telecommunications services, class 61.90
6120 – Includes: •activities related to the management, maintenance, and enabling of access to devices for any transmission, broadcast, or reception of messages (voice, sound, text, images, or data) using wireless telecommunications infrastructure. These devices allow two-way transmission via electromagnetic waves and may be based on a single technology or a combination of multiple technologies •maintenance and management of mobile and other wireless telecommunications networks •purchase of network access and capacity from owners and operators and provision of wireless telecommunications services (excluding satellite services) to businesses and households using this capacity •provision of internet access by wireless infrastructure operators Excludes: •resale of telecommunications services, class 61.90
6130 – Includes: •management, maintenance, and enabling of access to devices for any transmission, broadcast, or reception of messages (voice, sound, text, images, or data) using satellite telecommunications infrastructure •delivery to users of visual, audio, and textual programs received from cable networks or radio networks via satellite systems •provision of internet access by satellite infrastructure operators Excludes: •resale of telecommunications services, class 61.90
6190 – Includes: •provision of specialized telecommunications services such as satellite tracking, remote communication measurement, and radar services •management of satellite terminals and devices operationally connected to one or more terrestrial communication systems capable of transmitting signals to or receiving signals from satellite systems •enabling network internet access between users and internet service providers not owned or controlled by the internet service provider, such as general internet access •providing telephone and internet access through publicly available devices •provision of telecommunications services over existing telephone lines, including conversational services over the internet •purchase and resale of network capacity without providing additional services Excludes: •provision of internet access by telecommunications infrastructure operators, classes 61.10–61.30
6201 – Includes: •writing, modifying, testing, documenting, and maintaining software, including writing programs based on user instructions •designing the structure and content and/or writing code necessary for the creation and implementation of: osystem software (including updates and patches) oapplication software (including updates and patches) odatabases owebsites •software customization, i.e., modifying and configuring existing applications to ensure functionality within a client’s information system Excludes: •publishing of software packages, class 58.29 •translating or adapting off-the-shelf software for a specific market on own account, class 58.29 •planning and designing computer systems that integrate hardware, software, and communication technology, even when software provision is an integral part, class 62.02
6202 – Includes: •Planning and designing computer systems that integrate hardware, software, and communication technologies; services may also include appropriate user training. Excludes: •Sale of hardware and software, sections 46.51 and 47.41 •Installation of mainframe and similar computers, section 33.20 •Installation of personal computers, section 62.09 •Software installation, recovery after system failure or crash, section 62.09
6203 – Includes: •provision of management of a client’s computer system on-site and/or data processing equipment, as well as the provision of appropriate support services
6209 – Includes other information technology and computer-related activities not mentioned elsewhere, such as: •disaster recovery services •installation of personal computers •software installation services Excludes: •assembly of mainframe and similar computers, class 33.20 •computer programming, class 62.01 •computer consulting, class 62.02 •management of computer equipment, class 62.03 •data processing and hosting, class 63.11
6311 – Includes: •activities providing infrastructure for hosting, data processing services, and related activities •specialized hosting services such as web hosting, multimedia services, or application hosting, provision of application services, and enabling users to utilize time-sharing resources of a central (mainframe) computer •complete data processing provided by the client and preparation of specialized reports based on client-supplied databases, as well as data entry Excludes: •activities in which the service provider uses a computer merely as a tool; these are classified according to the nature of the services provided
6312 – Includes: •work on websites that use search engines to generate and maintain extensive databases of internet addresses and content in an easily searchable format •work on other websites that function as internet portals, such as media sites providing periodically updated content Excludes: •publishing of books, newspapers, magazines, etc., via the internet, class 58 •broadcasting over the internet, class 60
6391 – Includes: •activities of news agencies and associations that supply media with news, photographs, and reports Excludes: •activities of independent photojournalists, class 74.20 •activities of independent journalists, class 90.03
6399 – Includes other information services not mentioned elsewhere, such as: •information services provided via telephone with the assistance of computers •paid information retrieval services •services related to press clippings, etc. Excludes: •call center activities, class 82.20
K.
Financial and Insurance Activities
6411
6419
6420
6430
6491
6492
6499
6511
6512
6520
6530
6611
6612
6619
6621
6622
6629
6630
Central banking
Other monetary intermediation
Holding company activities
Trusts, investment funds, and similar financial entities
Financial leasing
Other credit granting services
Other financial services, except insurance and pension funding
Life insurance
Non-life insurance
Reinsurance
Pension funds
Financial and commodity exchanges
Securities and commodity brokerage activities
Other auxiliary activities in financial services, except insurance and pension funding
Claims processing and risk and damage assessment
Insurance agent and broker activities
Other auxiliary activities in insurance and pension funding
Fund management
L.
Real Estate Activities
6810
6820
6831
6832
Buying and selling of own real estate
Rental and leasing of own or leased real estate and property management
Real estate agency activities
Property management for a fee
6810 – Includes: •buying and selling of own real estate, including: oresidential buildings and apartments onon-residential buildings, including exhibition halls, storage facilities, and shopping centers oland •subdivision of land Excludes: •preparation of building projects for the purpose of selling those buildings, class 41.10 •subdivision and development of land with infrastructure, class 42.99
6820 – Includes: •renting and operating own or leased real estate, such as: oresidential buildings and apartments onon-residential buildings, including exhibition halls and storage facilities oland •leasing furnished or unfurnished houses and apartments, or long-term use of apartments, typically on a monthly or yearly basis •organizing construction projects for own business purposes •activities related to managing space for mobile residential units Excludes: •accommodation services in hotels, hotel apartments, rental rooms, camps, spaces for caravans, and other non-residential buildings, as well as short-stay accommodation, class 55
6831 – Includes: •real estate services provided by real estate agencies, such as: obrokerage in the purchase, sale, and rental of real estate for a fee oconsulting activities and appraisal services related to the purchase, sale, or rental of real estate for a fee oactivities of agents acting as neutral third parties, delivering the property after pre-agreed written conditions are met Excludes: •legal services, class 69.10
6832 – Excludes: •legal services, class 69.10 •building maintenance services (a combination of services such as general interior cleaning, upkeep and minor repairs, waste removal, security and protection), class 81.10 •management of facilities such as military bases, prisons, and other buildings (except management of computer equipment), class 81.10
M.
Professional, Scientific, Technical, and Innovation Activities
6910
6920
7010
7021
7022
7111
7112
7120
7211
7219
7220
7311
7312
7320
7410
7420
7430
7490
7500
Legal activities
Accounting, bookkeeping, and auditing activities; tax consultancy
Management of economic entities
Communication and public relations activities
Business and management consultancy activities
Architectural activities
Engineering activities and technical consultancy
Technical testing and analysis
Research and experimental development in biotechnology
Research and development in other natural and engineering sciences
Research and development in social sciences and humanities
Advertising agency activities
Media representation
Market research and public opinion polling
Specialized design activities
Photography services
Translation and interpretation services
Other professional, scientific, and technical activities
Veterinary activities
6910 – Includes: •legal activities providing legal assistance, advice, and representation of individuals and legal entities before regular and special courts, government authorities, and other legal entities, including: oadvice and representation in civil disputes oadvice and representation in criminal, misdemeanor, and commercial disputes oadvice and representation in labor and family law disputes •consultations and advice in preparing legal documents, including: opartnership agreements, joint venture agreements, incorporation documents of companies, or similar documents related to the establishment and operation of economic entities opreparation of documents related to patents, trademarks, and copyrights odrafting lawsuits, appeals, petitions, complaints, wills, declarations, and performing legal actions on behalf of individuals and legal entities to exercise their rights •other legal activities covering notary public services, magistrates, mediators, investigators, expert witnesses, bankruptcy trustees, bailiffs, forensic experts, and representatives for patents, trademarks, and trade marks Excludes: •court activities, class 84.23
6920 – Includes: •monitoring of business or other transactions •preparation and verification of financial statements •auditing of financial statements •preparation of personal and business tax returns •advisory activities and representation of clients before tax authorities, among others Excludes: •data processing and tabulation, class 63.11 •advisory services such as organizing accounting systems and budgetary control procedures, class 70.22 •debt collection services, class 82.91
7010 – Includes: •overseeing and managing an economic entity; implementing strategic or organizational planning and making decisions related to the economic entity; controlling and managing day-to-day operations of interconnected units This also includes management of an economic entity: •from its headquarters •from central departments •from local and regional offices •from subsidiaries Excludes: •activities of holding companies not involved in management, class 64.20
7021 – Includes: •providing advice, guidance, and operational assistance regarding communication and public relations, including lobbying on behalf of other entities Excludes: •advertising agencies and media representation services, class 73.1 •market research and public opinion polling, class 73.20
7022 – Includes: •providing advice, guidance, or operational assistance to businesses and other organizations regarding management, such as company strategies and organizational planning, business process transformation, management changes, cost reduction, and other financial matters •marketing objectives and policies; policies, practices, and planning in human resources, recruitment, HR practices and planning; retirement strategies; production planning and control •business services may include advice, guidance, or operational support to economic entities and public services in areas such as: odevelopment of accounting procedures, programs, and budgetary control procedures oadvice and support to economic entities and public services related to planning, organizational issues, operational efficiency, control, information management, etc. Excludes: •software design for accounting, class 62.01 •legal advice and representation, class 69.10 •accounting, bookkeeping, auditing, and tax advisory services, class 69.20 •architectural and engineering consultancy, classes 71.11 and 71.12 •environmental, agronomic, safety, and similar consultancy activities, class 74.90 •employment agency activities, class 78.10 •auxiliary educational activities, class 85.60
7111 – Includes: •providing architectural consultancy related to: opreparation of design drafts and project plans ourban and spatial planning and landscape design Excludes: •information technology services, classes 62.02 and 62.09 •interior decorating services, class 74.10
7112 – Includes: •engineering design (application of physics laws and engineering principles in designing machinery, materials, instruments, structures, processes, and systems) and consultancy activities related to: omachinery and processes ocivil engineering, hydraulic engineering, and transport projects owater management projects •preparation and implementation of reports in the fields of electrical engineering, mining, chemistry, mechanical engineering, industry, and safety systems •design projects used for air conditioning, cooling, purification, and air pollution testing, as well as acoustics •geophysical, geological, and seismological measurements •surveying activities, including: oboundary and terrain measurement ohydrological measurement osubsurface measurement oprovision of cartographic information Excludes: •exploratory drilling related to mineral exploitation, classes 09.10 and 09.90 •software development and publishing, classes 58.29 and 62.01 •information technology services, classes 62.02 and 62.09 •technical testing, class 71.20 •research and development in technical and technological sciences, class 72.19 •industrial design, class 74.10 •aerial photography, class 74.20
7120 – Includes: •physical, chemical, and other analytical testing of all types of materials and products, including: oacoustic and vibration testing otesting of mineral composition and purity ohygienic testing of food, including veterinary testing and food production control otesting physical characteristics and durability of materials, such as strength, thickness, longevity, radioactivity, etc. oquality and reliability testing otesting complete equipment: engines, automobiles, electronic devices, etc. oradiographic testing of welding and soldering odefect analysis otesting and measuring environmental indicators, such as air and water pollution •issuance of product certificates, including for consumer goods, motor vehicles, airplanes, pressure vessels, nuclear facilities, etc. •issuance of conformity certificates for products, processes, services, management systems, and professionals •periodic inspection of motor vehicles •model-based testing (e.g., aircraft, ships, dams, etc.) •work of police laboratories Excludes: •testing of animal samples, class 75.00 •medical and dental diagnosis, testing, and analyses, class 86
7211 – Covers research and experimental development in the field of biotechnology: •DNA/RNA: microbiological research (genomics, pharmacogenomics), genetic probes, genetic engineering, DNA/RNA sequencing/synthesis/amplification, analysis of converting DNA sequences into functional proteins, and the use of antisense technologies •Protein and other molecule construction: sequencing/synthesis/engineering of proteins and peptides (including large hormonal molecules); proteomics, isolation and purification of proteins, signaling, recognition of cellular receptors •Cell and tissue cultivation and engineering: cultivation of cell/tissue cultures, tissue engineering (including tissue elements and biomedical engineering), cell fusion, serum-immunological vaccines, manipulation of embryos •Biotechnological process techniques: fermentation using bioreactors (bioprocess engineering, biological extraction, biological pulp production, biological bleaching, biological desulfurization, biomedical preparations, biofiltration, and phytopreparations) •Gene and RNA vector extraction: gene therapy, viral vectors •Bioinformatics: construction of databases on genomes and protein sequences; modeling complex biological processes, including biological systems •Nanobiotechnology: application of tools and processes in nano/micro production for creating materials used in biosystem research and applied in drug production, diagnostics, etc.
7219 – Includes: •Research and development in the natural and engineering-technological sciences, excluding biotechnology research and development, including: oNatural sciences oEngineering and technological sciences oMedical sciences oAgricultural sciences oInterdisciplinary research and development, primarily in the natural and engineering-technological sciences
7220 – Includes: •Research and development in social sciences •Research and development in the humanities •Interdisciplinary research and development, primarily in social sciences and the humanities Excludes: •Market research, class 73.20
7311 – Includes: •Provision of the full range of advertising services (using in-house resources or subcontracting), including consulting, creative services, production of advertising materials, and sales. Specifically includes: •Creating and publishing advertisements in newspapers, magazines, radio, television, online, and other media •Designing and placing outdoor advertisements, e.g., on billboards, panels, bulletins, shop windows, or painting on cars and buses •Aerial advertising •Distributing or delivering promotional materials or samples •Setting up booths and other structures for displaying promotional materials •Managing marketing campaigns and other advertising services aimed at attracting and retaining consumers, including: oProduct promotion oPoint-of-sale marketing activities oDirect mail advertising oMarketing consulting Excludes: •Publishing of advertising material, class 58.19 •Production of commercial messages for television and film, class 59.11 •Production of commercial messages for radio, class 59.20 •Market research, class 73.20 •Advertising photography, class 74.20 •Organization of congresses and trade fairs, class 82.30 •Mail addressing services, class 82.19
7312 – Includes: •Media representation, e.g., buying and reselling space and time for media campaigns aimed at reaching potential customers Excludes: •Direct sale of media time or space for advertising from the media owner (publisher, etc.) •Public relations activities, class 70.21
7320 – Includes: •Researching market potential, consumer awareness, acceptance and knowledge of products, and buying habits to support promotion, sales, and development of new products and services, including statistical analysis of results •Public opinion polling on political, economic, and social issues, including statistical analysis
7410 – Includes: •Fashion design of fabrics, clothing, footwear, jewelry, furniture (and other interior decorations), and other fashion products for personal and household use •Industrial design, i.e., creating and developing designs and criteria that improve the usability and appearance of products, including determining types of materials, construction, mechanisms, shapes, colors, and surface treatments, taking into account human characteristics and needs, safety, market requirements, and efficiency in production, delivery, use, and maintenance •Graphic design •Interior decorating Excludes: •Website creation, class 62.01 •Building design, class 71.1 •Engineering design, i.e., applying physical laws and technical principles in designing machines, materials, instruments, compositions, processes, and systems, class 71.12
7420 – Includes: •Creating photographs for commercial purposes and consumers: oFor documents, schools, weddings, etc. oPhotographs for advertising, publishing, fashion, real estate, and tourism purposes oAerial photography oVideo recording of events such as weddings, meetings, and similar events •Film processing: oDeveloping, duplicating, and enlarging from negatives or films provided by clients oFilm developing laboratories and photo printing services oPhoto shops for quick photo processing (excluding camera sales) oSlide production oCopying, restoration, or retouching of photographs •Activities of photojournalists •Microfilming of documents Excludes: •Film processing related to film and television activities, class 59.12 •Provision of cartographic and spatial information, class 71.12 •Operation of photo booths, class 96.09
7430 – Translation and interpretation services
7490 – Includes a wide range of services provided to clients on a commercial basis. These are activities requiring a higher level of expertise and scientific or technical knowledge, but do not include routine, short-term tasks. Includes: •Intermediation in the purchase and sale of business entities, e.g., organizing the purchase and sale of small and medium-sized enterprises, including medical practices, but not intermediation in real estate sales •Intermediation in the legal transfer of patent rights •Valuation services, except for real estate or items for insurance purposes (antiques, valuables, etc.) •Accounting audits and information on freight tariffs •Weather forecasting •Safety consultancy •Agronomic consultancy •Environmental consultancy •Other consultancy services, excluding architectural, engineering, and management advice •Activities of quantitative assessors •Activities performed by agents and agencies on behalf of individuals, related to obtaining engagements in film, theater, or other entertainment and sports events, as well as the marketing of books, plays, artworks, photographs, etc. Excludes: •Wholesale auction trade of used motor vehicles, div. 45.1 •Online sales, div. 47.91 •Auction house activities (retail), div. 47.79 •Real estate agent activities, div. 68.31 •Accounting activities, div. 69.20 •Management consultancy, div. 70.22 •Architectural and engineering consultancy, div. 71.1 •Industrial and mechanical design, div. 71.12 and 74.10 •Veterinary testing and control in food production, div. 71.20 •Advertising agency activities, div. 73.11 •Construction of stands and other structures for displaying promotional material, div. 73.11 •Organization of exhibitions and events, div. 82.30 •Activities of independent auctioneers, div. 82.99 •Creation of customer loyalty programs, div. 82.99 •Advice on consumer credit and debt collection, div. 88.99
7500 – Includes: •Animal health care on farms •Health care for pets •Activities of veterinary assistants and other supporting veterinary staff •Clinical-pathological and other diagnostic activities related to animals •Transport of sick animals Excludes: •Housing of domestic animals without health care, div. 01.62 •Sheep shearing, div. 01.62 •Artificial insemination, herd control, servicing of livestock, mating of animals, caponizing poultry, cleaning of poultry houses, etc., div. 01.62 •Activities related to artificial fertilization, div. 01.62 •Housing of pets without health care, div. 96.09
N.
Administrative and Support Service Activities
7711
7712
7721
7722
7729
7731
7732
7733
7734
7735
7739
7740
7810
7820
7830
7911
7912
7990
8010
8020
8030
8110
8121
8122
8129
8130
8211
8219
8220
8230
8291
8292
8299
Rental and leasing of cars and light motor vehicles
Rental and leasing of trucks
Rental and leasing of recreational and sports equipment
Rental of video cassettes and compact discs
Rental and leasing of other personal and household goods
Rental and leasing of agricultural machinery and equipment
Rental and leasing of construction machinery and equipment
Rental and leasing of office machinery and office equipment (including computers)
Rental and leasing of equipment for water transport
Rental and leasing of equipment for air transport
Rental and leasing of other machinery, equipment, and tangible goods
Leasing of intellectual property and similar products, copyrights, and related rights
Activities of employment agencies
Activities of temporary employment agencies
Other human resources provision
Activities of travel agencies
Activities of tour operators
Other reservation services and related activities
Private security activities
Security systems services
Investigation activities
Building maintenance services
Regular cleaning services of buildings
Other cleaning services of buildings and equipment
Other cleaning services
Landscaping and maintenance services
Combined office-administrative services
Photocopying, document preparation, and other specialized office support
Call center activities
Organization of meetings and trade fairs
Debt collection agencies and credit bureau activities
Packaging services
Other business support service activities
7711 – Includes: •Renting and leasing of the following types of vehicles: oPassenger cars or other light motor vehicles without a driver (up to 3.5 t capacity) Excludes: •Renting or leasing of passenger cars with a driver, sections 49.32 and 49.39
7712 – Includes: •Renting and leasing of the following types of vehicles: oTrucks, trailers, and heavy motor vehicles (over 3.5 t capacity) oRecreational vehicles Excludes: •Renting or leasing of heavy cargo vehicles or trucks with a driver, section 49.41
7721 – Includes: •Renting of recreational and sports equipment: oBoats, ships, and sailing vessels oBicycles oBeach loungers and umbrellas oOther sports equipment oSkis Excludes: •Renting of boats and sailing vessels with a crew, sections 50.10 and 50.30 •Renting of videocassettes, CDs, and DVDs, section 77.22 •Renting and leasing of other personal and household items, section 77.29 •Renting of recreational and leisure equipment that is an integral part of recreation facilities, section 93.29
7722 – Includes: •Renting of videocassettes, records, CDs, DVDs, and similar media
7729 – Includes: •Renting of: oAll types of personal items, for household or business use (except recreational and sports equipment): Textiles, clothing, and footwear Furniture, pottery and glassware, kitchenware and tableware, electrical appliances, and household utensils Jewelry, musical instruments, decorations, and costumes Books, newspapers, and magazines Machines and equipment used by amateurs (e.g., home repair tools) Flowers and plants Electronic equipment for household use Excludes: •Renting of cars, trucks, trailers, and recreational vehicles without a driver, section 77.1 •Renting of recreational and sports equipment, section 77.21 •Renting of videocassettes, CDs, and DVDs, section 77.22 •Renting of office furniture, section 77.33 •Renting of engines and camper trailers without a driver, section 77.39 •Laundry of clothes, work uniforms, and related items in laundries, section 96.01
7731 – Includes: •Renting and leasing of agricultural and forestry machinery and equipment without operator: oRenting of products manufactured in group 28.30, such as agricultural tractors, etc. Excludes: •Renting of agricultural and forestry machinery and equipment with operator, sections 01.61 and 02.40
7732 – Includes: •Renting and leasing of construction machinery and equipment without operator, including: oCranes oScaffolding and work platforms, excluding assembly and disassembly Excludes: •Renting of construction machinery or equipment with operator, section 43
7733 – Includes: •Renting and leasing of office machines and office equipment without operator, including: oComputers and computer equipment oDuplicating machines, typewriters, and word processing machines oAccounting machines and equipment (cash registers, electronic calculators, etc.) oOffice furniture
7734 – Includes: •Renting and leasing of water transport equipment without operator, including: oRenting of commercial boats and ships Excludes: •Renting of water transport vessels with operator, section 50 •Renting of recreational boats, sailing vessels, and sports boats, section 77.21
7735 – Includes: •Renting and leasing of air transport equipment without crew, including: oAirplanes oHot air balloons Excludes: •Renting of air transport equipment with crew, section 51
7739 – Includes: •Renting and leasing of other machinery and equipment without operator, typically used as capital goods, including: oEngines and turbines oMachine tools oEquipment for mining and oil fields oProfessional radio, television, and communication equipment oEquipment for film production oMeasuring and control equipment oOther scientific, commercial, and industrial machines •Renting and leasing of land transport equipment (excluding motor vehicles) without driver, including: oMotorcycles, caravans, camper trailers, etc. oRailway vehicles •Renting of residential and office containers •Renting of animals (e.g., herds, racehorses) •Renting of other containers •Renting of pallets Excludes: •Renting of bicycles, section 77.21 •Renting of agricultural and forestry machinery and equipment, section 77.31 •Renting of construction machinery and equipment, section 77.32 •Renting of office machines and equipment, including computers, section 77.33
7740 – Includes: •Leasing of products protected by intellectual property rights (excluding copyrighted works such as books or software) •Receiving fees or license payments for the use of: oPatents oTrademarks oRights for exploitation and exploration of mineral deposits oFranchise agreements Excludes: •Acquisition of rights and publishing, sections 58 and 59 •Production, reproduction, and distribution of all types of copyrighted works and related rights (books, software, films), sections 58 and 59 •Real estate leasing, section 68.20 •Leasing of tangible goods, sections 77.1–77.3
7810 – Includes: •Compilation of job offers and referral and employment of candidates Includes: •Recruitment of workers, activities related to the selection of candidates for referral to employers and employment, including recruitment and employment of executive managers •Agencies and bureaus for auditions •Activities of employment agencies via the Internet Excludes: •Agencies for the engagement of freelance theatrical, film, and other artists, section 74.90
7820 – Includes: Provision of workers to clients for a specific period as a supplement or temporary replacement of the client’s workforce, where the individuals are permanently employed by temporary employment service units. Units classified in this group do not exercise direct supervision over their employees while they are assigned to workplaces by the client-employer.
7830 – Includes: •Provision of human resources for clients’ needs. Units classified in this group act as employers of the employees and are responsible for payroll, taxation, other fiscal matters, and human resources issues, but are not responsible for management and supervision of employees. •Provision of human resources is usually on a long-term basis. Units in this group perform a wide range of human resources management tasks. Excludes: •Provision of workforce along with supervision or management of tasks •Provision of human resources for temporary replacement or as supplementary staff for clients’ needs, section 78.20
7911 – Includes: •Agencies primarily engaged in the sale of travel, tour packages, transportation, and accommodation services on a wholesale or retail basis to individual customers or business clients
7912 – Includes: •Organization and arrangement of travel sold through travel agencies or directly through tour operators. Travel may include all of the following services or only some of them: oTransportation oAccommodation oMeals oVisits to museums, historical and cultural sites, theaters, music, and sporting events
7990 – Includes: •Reservation services and other travel-related services, including: oBooking of transportation, accommodation, meals, vehicle rental, attendance at sporting events, etc. •Time-sharing of accommodation •Sale of tickets for cultural, sports, and entertainment events •Assistance to tourists and visitors, including: oProvision of tourist information oActivities of tour guides •Promotion of tourist services Excludes: •Activities of travel agencies and tour operators, sections 79.11 and 79.12 •Organization and management of exhibitions, congresses, and conferences, section 82.30
8010 – Includes: •One or more of the following services: protection and patrolling, collection and transport of money, documents, and other valuables with the assistance of personnel and equipment to safeguard these assets during transport. Includes services such as: •Use of armored vehicles •Provision of personal protection •Use of lie detectors •Fingerprinting •Security services Excludes: •Provision of public order and general safety, section 84.24
8020 – Includes: •Monitoring and remote monitoring of electronic security alarm systems such as burglar and fire alarms, including their installation and maintenance •Installation, maintenance, repair, and adjustment of mechanical or electronic locking devices, security safes connected to local and remote monitoring Units performing these activities may also be engaged in the sale of security systems, mechanical or electronic locking devices, and security safes. Excludes: •Installation of security systems such as burglar and fire alarms without subsequent monitoring, section 43.21 •Retail sale of security systems, mechanical or electronic locking devices, and security safes in specialized shops, without monitoring, installation, or maintenance services, section 47.59 •Security consultancy services, section 74.90 •Provision of public order and general safety, section 84.24 •Key duplication services, section 95.29
8030 – Includes: •Investigation and detective services •Activities of all private investigators, regardless of whom or what they investigate
8110 – Includes: •Combination of building maintenance services, including cleaning, maintenance, waste removal, security and protection, mail delivery, laundry, and similar in-building services. •Auxiliary services are performed by support personnel who are not engaged in the primary activities of the service user and are not responsible for them. Excludes: •Provision of only one auxiliary service (e.g., only internal cleaning) •Provision of managerial and operational staff for the complete operation of a unit owned by the service user, e.g., hotels, restaurants, mines, hospitals •Ensuring the operation of the client’s computer system and/or data processing equipment, section 62.03 •Operation of prisons and correctional institutions for compensation, section 84.23
8121 – Includes: •Regular cleaning of all types of buildings, such as: oOffices oHouses or residential buildings oFactories oShops oInstitutions These activities mainly involve internal cleaning but may also include external cleaning (e.g., windows or passageways). Excludes: •Specialized cleaning (e.g., windows, chimneys, fireplaces, greenhouses, boiler rooms, large furnaces, boilers, ventilation ducts, and exhaust systems), section 81.22
8122 – Includes: •External cleaning of all types of buildings, including offices, factories, shops, and other commercial or residential buildings •Specialized building cleaning, such as washing windows and greenhouses, cleaning chimneys, fireplaces, boiler rooms, large furnaces, boilers, ventilation ducts, and exhaust systems •Cleaning of industrial machinery •Other cleaning of buildings and industrial equipment not elsewhere classified Excludes: •Steam cleaning, sandblasting, and similar work on building exteriors, section 43.99
8129 – Includes: •Cleaning and maintenance of swimming pools •Cleaning of trains, buses, and airplanes •Cleaning of tanks and tankers •Disinfection of buildings and pest control •Collection and removal of bottles from streets •Street cleaning, snow and ice removal •Other cleaning activities not elsewhere classified Excludes: •Pest control in agriculture, section 01.61 •Car washing and cleaning, section 45.20
8130 – Includes: •Design and maintenance of parks and gardens for: oPrivate houses and residential buildings oPublic buildings (schools, hospitals, administrative buildings, churches, etc.) oUrban green areas and cemeteries oGreen spaces along roads, railways, tram tracks, canals, and ports oIndustrial and commercial buildings •Design and maintenance of greenery and sports grounds for: oBuildings (roof gardens, green façades, home gardens, etc.) oSports grounds (football fields, golf courses, etc.), playgrounds, lawns for sunbathing, and other recreational green areas oShores around water bodies (bays, intermittent wetlands, artificial lakes, pools, canals, riverbeds, industrial wastewater) •Planting of trees for protection against noise, wind, erosion, and other purposes Excludes: •Commercial production and planting of plants, sections 01 and 02 •Tree nurseries and forest tree cultivation, sections 01.30 and 02.10 •Maintenance of land for agricultural use in good ecological condition, section 01.61 •Construction of green areas, sector F •Urban planning, section 71.11
8211 – Includes: •Routine office-administrative services such as mail handling, financial planning, invoicing, document storage, delivery, and logistics for others, for a fee Excludes: •Units specialized in performing only one of the activities listed above •Provision of staff for business operations, section 78
8219 – Includes: •Copying, document preparation, and other specialized activities that support office operations, including: oDocument preparation oCorrection and proofreading of documents oTyping and word processing oSecretarial support services oTranscription of documents and other secretarial services oTyping and retyping letters oMail handling (sorting, addressing, etc.), except direct mail advertising oPhotocopying oCopying oDiazocopying oOther document copying services, without providing printing services (e.g., offset printing, quick printing, digital printing, and pre-press services) Excludes: •Document printing (offset printing, quick printing, etc.), section 18.12 •Pre-press services, section 18.13 •Direct mail advertising, section 73.11 •Specialized shorthand services, section 82.99 •Shorthand services, section 82.99
8220 – Includes: •Inbound call centers, where customer calls are answered by an operator or through automated call distribution, integrated computer-telephony systems, interactive voice response systems, or similar methods to take orders, provide product information, respond to customer inquiries, or resolve complaints •Outbound call centers, where similar methods are used to sell and promote goods and services to potential consumers, conduct surveys or public opinion polling, and perform similar activities for clients
8230 – Includes: •Organization, promotion, and/or management of trade fairs, congresses, conferences, and meetings, regardless of whether staff services for event organization and venue setup are provided
8291 – Includes: •Collection of receivables and remittance of collected claims, such as services for collecting bills of exchange and debts •Obtaining information on the creditworthiness and employment history of clients, and the creditworthiness of entities, as well as providing such information to financial institutions, retailers, and others to assess the creditworthiness of these individuals and entities
8292 – Includes: •Packaging services on behalf of others, regardless of whether the process is automated, including: oBottling of liquids, including beverages and food oPackaging of solid products (bubble wrap, foil wrapping, etc.) oProtective packaging for pharmaceutical products oLabeling, marking, and embossing oParcel packaging and gift wrapping Excludes: •Production of soft drinks and mineral water, section 11.07 •Packaging within transport activities, section 52.29
8299 – Includes: •Provision of reports and stenographic recording, transcription, and other similar services •Simultaneous translation of television broadcasts of meetings and congresses •Barcode preparation services •Barcode labeling services •Meter reading for water, electricity, gas, etc. •Asset seizure services for debt collection •Parking fee collection services •Activities of independent auctioneers •Customer loyalty program services (loyalty marketing, special discounts, etc.) •Other business support service activities not elsewhere classified Excludes: •Document transcription services, section 82.19 •Post-production editing services, section 59.12
O.
Activities of public administration and defense; compulsory social security
8411
8412
8413
8421
8422
8423
8424
8425
8430
Activities of government bodies
Regulation of entities providing healthcare, education, cultural services, and other social services, except compulsory social security
Regulation of business and contribution to more efficient economic operations
Foreign affairs
Defense activities
Judicial and legal activities
Maintenance of public order and safety
Firefighting services
Compulsory social security
P.
Education
8510
8520
8531
8532
8541
8542
8551
8552
8553
8559
8560
8610
8621
8622
8623
8690
8710
8720
8730
8790
8810
8891
8899
Preschool education
Primary education
General secondary education
Vocational secondary education
Post-secondary non-tertiary education
Higher education
Sports and recreational education
Arts education
Driving school activities
Other education
Supporting educational activities
Hospital activities
General medical practice
Specialist medical practice
Dental practice
Other healthcare activities
Residential care activities with medical treatment
Residential care for people with developmental disabilities, mental illnesses, and addiction disorders
Activities of nursing homes and facilities for persons with special needs
Other forms of residential social care
Non-residential social care for elderly and persons with special needs
Daycare activities for children
Other unspecified non-residential social care
8510 – Includes: •Pre-primary education preceding primary (elementary) education. Pre-primary education represents the initial stage of organized instruction, available to children from 6 months to 6.5 years of age, up to school entry. The preparatory pre-school program forms part of the regular curriculum of pre-school institutions and may be delivered on a full-day or half-day basis. It is implemented with children in the year prior to starting school, enabling them to bridge the gap between the family environment and the school setting. Excludes: •Day care and general child care services, classified under 88.91.
8520 – Primary Education Includes: Primary education comprises activities organized to provide high-quality knowledge, competencies, and skills, as well as to foster values and attitudes in the areas of linguistic, mathematical, scientific, artistic, cultural, technical, and digital literacy. It also includes the acquisition of knowledge and skills necessary for life and work in modern society, and establishes the foundation for further education. Primary education and upbringing are delivered in schools through the implementation of an established curriculum over a period of eight years. It is structured into two educational cycles (4+4) and concludes with a final examination. This level of education is primarily intended for children, but also includes literacy programs similar in scope to primary education, designed for adults. Excludes: •Adult education as defined under division 85.5 •Day care and general child care services, including after-school care (extended stay programs), classified under 88.91
8531 – This instruction provides a type of education that creates a foundation for lifelong learning and personal development, and enables progression to higher-level educational programs. Units classified within this group provide subject-oriented programs delivered by subject teachers. Different streams within general secondary education (grammar schools) allow for orientation and continuation of education. These programs prepare students for vocational education, in terms of higher professional education, or for transition to higher education (master’s level). It is completed by passing the general matriculation examination. Includes: •Secondary education which, as a rule, provides access to higher education
8532 – This instruction provides a type of education in which, in addition to general educational subjects, specialized subjects are emphasized. It enables the acquisition of theoretical foundations and the development of practical skills related to current or future occupations, as well as preparation for employment. It is completed by passing a vocational or artistic matriculation examination or a final exam. The duration may be 4, 3, 2, or 1 year. Includes: •Vocational education that does not fall under higher education as defined in division 85.4 Excludes: •Post-secondary and higher education, division 85.4 •Training for work based on a “do-it-yourself” system for recreation, hobbies, or self-improvement purposes, division 85.52 •Driving schools not intended for professional drivers, division 85.53 •Work training as part of social work without accommodation, divisions 88.10 and 88.99
8541 – Includes post-secondary education that cannot be considered higher education. For example, additional secondary education in preparation for higher education or specialization within vocational schools.
8542 – Includes: •First, second, and third levels of higher education •Performing arts schools that provide higher education
8551 – Includes training in sports activities intended for groups or individuals, conducted in camps or schools. Sports camps providing instruction with accommodation, as well as day camps, are also included. Training may take place in various facilities, such as training halls owned by clients, educational institutions, or elsewhere. Training classified in this group is formally organized. Includes: •Sports instruction (basketball, football, volleyball, tennis, etc.) •Sports instruction in camps •Gymnastics training •Horse riding training (academies or riding schools) •Swimming instruction •Activities of professional sports instructors, teachers, and coaches •Martial arts training •Card game instruction (bridge) •Yoga classes Excludes: •Sports grammar schools and higher sports schools, divisions 85.3 and 85.4 •Arts education, division 85.52
8552 – Includes training in artistic, acting, and musical activities. Institutions providing this type of training may be called schools, studios, classes, etc. Although they provide formally organized instruction (mainly for hobby, recreational, or self-improvement purposes), such training does not lead to a professional diploma or an academic or other formal qualification. Includes: •Piano instruction and other music training •Painting instruction •Dance training in dance studios •Acting training (excluding academies) •Fine arts schools (excluding academies) •Performing arts schools (excluding academies) •Photography schools (excluding commercial) Excludes: •Foreign language instruction, division 85.59
8553 – Includes: •Flying schools, sailing schools, and ship handling schools for obtaining licences that are not of a commercial certification or licensing nature Excludes: •Schools for professional drivers, division 85.32
8559 – Includes: •Education not defined by levels of formal education •Academic tutoring •Learning centres offering remedial courses •Preparatory classes for examinations •Language learning and conversation classes •Computer training •Religious instruction •Training for lifeguards at pools and beaches •Survival training in natural environments •Public speaking training •Speed reading training Excludes: •Adult literacy programmes, division 85.20 •General secondary education, division 85.31 •Technical and vocational secondary education, division 85.32 •Higher education, division 85.4
8560 – Includes: •Non-teaching activities that support educational processes or systems: oEducational consulting oAdvisory activities for educational guidance oTesting activities and test evaluation oOrganization of student exchange programs Excludes: •Research and development in social sciences and humanities, division 72.20
8610 – Includes: •Diagnostic activities, short-term or long-term treatment in hospitals (such as general hospitals, special hospitals, clinics, institutes, clinical hospital centres, clinical centres, non-profit organization hospitals, military hospitals, and prison hospitals), as well as specialized hospitals (e.g. for mental health, tuberculosis, non-specific lung diseases and other chronic diseases and conditions, rehabilitation, etc.) These activities are primarily directed towards inpatients and include: •Medical and non-medical staff services •Laboratory and technical services, including radiology and anaesthesiology services, etc. •Emergency services •Hospital pharmacy services, catering services, and other hospital services •Medical treatments such as sterilization or termination of pregnancy, with accommodation •Day hospital activities Excludes: •Laboratory testing and inspection of all types of materials and products, except medical, division 71.20 •Veterinary activities, division 75.00 •Military field healthcare services, division 84.22 •General and specialized dental activities, e.g. dentistry, endodontics and paediatric dentistry; oral pathology and orthodontic activities, etc., division 86.23 •Medical laboratory activities, division 86.90 •Ambulance transport, division 86.90
8621 – Includes: •Medical consultation and treatment in the field of general medicine provided by general practitioners •Healthcare services in the field of general medicine provided by general practitioners Excludes: •Hospital activities, division 86.10 •Activities performed by nurses and medical technicians, division 86.90
8622 – Includes: •Medical consultations and treatment in specialized fields of medicine provided by specialist doctors •Services of family planning centres, without accommodation Excludes: •Hospital activities, division 86.10 •Activities of nurses and medical technicians, division 86.90
8623 – Includes: •Dental activities in general and specialized practice, e.g. dentistry, endodontics and pediatric dentistry, orthodontic activities, oral surgery, etc. Excludes: •Manufacture of artificial teeth, dentures and prosthetic dental appliances in dental laboratories, division 32.50 •Hospital activities, division 86.10 •Activities of dental personnel such as dental nurses and dental technicians, division 86.90
8690 – Includes: •Healthcare services not performed by doctors of medicine or dentists in hospitals: oActivities of nurses and medical technicians in healthcare institutions and private practice, including methods and procedures of traditional medicine; activities of associated healthcare professionals (e.g. special education therapists, speech therapists, psychologists, biologists, chemists, physicists, etc.) in healthcare institutions. These activities are carried out in outpatient clinics and practices within companies, schools, nursing homes, workers’ and social organizations, as well as in private practices (except hospitals), patients’ homes, or other locations. Includes: •Medical laboratory activities for: oBlood analysis, medical/clinical biochemistry, microbiology, histopathology oDental laboratory work •Activities of blood, sperm, and organ banks for transplantation, etc. •Patient transport services, emergency medical services, including air transport; these services are often provided during urgent medical interventions Excludes: •Manufacture of artificial teeth, dentures and prosthetic dental appliances by dental laboratories, division 32.50 •Transport of patients without life-support equipment and without medical staff, divisions 49–51 •Non-medical laboratory testing, division 71.20 •Food testing, division 71.20 •Hospital activities, division 86.10 •Medical and dental practice, division 86.2 •Nursing homes with medical care, division 87.10
8710 – Includes: •Homes for the elderly with nursing care •Convalescent homes with medical care Excludes: •Professional home healthcare services, division 86 •Homes for the elderly without medical care or with minimal medical care, division 87.30 •Residential social work activities such as orphanages, children’s homes and holiday homes, and temporary shelters for the homeless, division 87.90
8720 – Includes providing accommodation and care (without hospital care licence) for mentally ill persons and persons with substance dependence. Institutions provide accommodation, food, supervision, protection, counselling, and certain forms of healthcare. Includes: •Residential institutions: oInstitutions for treatment of alcohol and drug addiction oPsychiatric rehabilitation homes oHomes for persons with emotional disorders oInstitutions for persons with intellectual disabilities oDay hospitals for mental health Excludes: •Mental health hospitals, division 86.10 •Social work with accommodation and temporary shelters for the homeless, division 87.90
8730 – Includes accommodation and care services for elderly persons and persons with special needs who are unable to care for themselves or who do not wish to live independently. Care includes accommodation, food, supervision, and assistance with daily living activities, such as household maintenance services. In some cases, these units provide qualified medical care for residents in separate units within the facility. Includes: •Assistance in meeting basic life needs •Long-term care for pensioners •Homes for the elderly with minimal medical care •Residential homes for elderly and frail persons without hospital-level care Excludes: •Homes for the elderly with medical care, division 87.10 •Residential social work where medical care or education is not of primary importance, division 87.90
8790 – Includes residential accommodation and care services for persons (other than elderly persons and persons with special needs) who are unable to care for themselves or who do not wish to live independently. Includes: •Full-time provision of social assistance to children and special categories of persons with certain limitations in self-care ability, where medical care or education are not key components: oOrphanages oChildren’s homes and shelters oReform schools for youth oTemporary shelters for the homeless oInstitutions for care of single mothers and their children oGroup homes for resocialization of persons with social and personal problems oHomes for resocialization of offenders and criminal perpetrators oJuvenile correctional institutions Activities may be carried out by public institutions or private organizations. Excludes: •Administration and funding of compulsory social security programmes, division 84.30 •Residential institutions with medical care, division 87.10 •Homes for the elderly and persons with special needs, division 87.30 •Adoption-related activities, division 88.99 •Short-term shelters for victims of natural and other disasters, division 88.99
8810 – Includes: •Social, counselling, health, and similar services provided to elderly persons and persons with special needs in their homes or elsewhere, delivered by government or private organizations, as well as local or self-help organizations and counselling specialists: oVisiting elderly persons and persons with special needs oDay care for elderly persons or persons with special needs oProfessional rehabilitation and training for persons with special needs and learning disabilities Excludes: •Administration and management of compulsory social security funds, division 84.30 •Similar activities with accommodation, division 87.30 •Day care for children with special needs, division 88.91
8891 – Includes: •Day care for children, including full-day care and care for children with special needs
8899 – Includes: •Social, counselling, health services, refugee services, referral services for medical examinations, and similar services provided to individuals in their homes or elsewhere by public or private organizations for disaster assistance, as well as local or community self-help organizations and counselling specialists: oSocial guidance activities for children and youth oAdoption services and activities for the prevention of violence against children and other persons oFamily budgeting counselling, marital and family counselling, credit and debt counselling oCommunity-level activities (neighbourhoods, local communities, etc.) oAssistance to disaster victims, refugees, migrants, etc., including temporary or permanent shelters oVocational rehabilitation and training for unemployed persons with educational limitations oAssessment of eligibility for social assistance, housing allowance, or food support oDay centres for the homeless and other socially vulnerable groups oCharitable activities (e.g. fundraising) and other social work support activities Excludes: •Administration and management of compulsory social security funds, division 84.30 •Similar activities with accommodation, division 87.90
R.
Art; entertainment and recreation
9001
9002
9003
9004
9101
9102
9103
9104
9200
9311
9312
9313
9319
9321
9329
Performing arts
Other artistic activities within performing arts
Artistic creation
Activities of artistic institutions
Library and archive activities
Activities of museums, galleries, and collections
Preservation and maintenance of immovable cultural property, cultural-historical sites, buildings, and similar tourist monuments
Activities of botanical and zoological gardens and protection of natural values
Gambling and betting
Activities of sports facilities
Activities of sports clubs
Activities of fitness clubs
Other sports activities
Activities of amusement and theme parks
Other entertainment and recreational activities
9001 – Includes: •staging of theatre, opera and dance productions/performances, preparation and performance of musical programmes (concerts), as well as other types of live stage performances: oactivities of theatre companies, troupes, orchestras or musical groups and circuses oactivities of independent artists such as actors, dancers, musicians and presenters Excludes: •activities of theatrical and artistic agents representing artists or agencies, section 74.90 •auditions, section 78.10
9002 – Includes: •supporting activities within the performing arts, theatre and dance productions, concerts and opera performances, and other types of live stage performances: oactivities of directors, producers, set designers and stage crew, lighting technicians oactivities of producers or organisers of artistic events, with or without stage equipment Excludes: •activities of theatrical and artistic agents representing artists or agencies, section 74.90 •auditions, section 78.10
9003 – Includes: •activities of independent artists such as sculptors, painters, cartoonists, caricaturists, engravers, etchers, lithographers, etc. •activities of writers in all fields, including fiction, technical writing, etc. •activities of freelance journalists (art critics) •conservation and restoration of works of art such as paintings, films and books Excludes: •manufacture of statues, other than artistic works (sculptures), section 23.70 •restoration of organs and other historical musical instruments, section 33.19 •motion picture and video production, sections 59.11 and 59.12 •restoration of furniture (except for restoration carried out in museums), section 95.24
9004 – Includes: •activities of concert halls, theatres and other artistic institutions •activities of student and pupil cultural centres Excludes: •exhibition of cinematographic works, section 59.14 •activities of ticket sales and reservation agencies, section 79.90 •operation of museums of all kinds, section 91.02
9101 – Includes: •documentation and information activities of libraries of all types, reading rooms, listening rooms, and special rooms for viewing film and video materials, providing services to users such as students, researchers and officials, as well as the work of archives engaged in the protection of archival material and documentary records, i.e. recording, acquiring, preserving, arranging, processing, publishing, providing access to archival material, issuing certificates of facts contained in archival records, and providing services to users of archival material: opreparation of collections, whether specialized or not ocreation of catalogues of collections and holdings, i.e. informational tools on archival material ocollection, processing, protection, preservation and ensuring access to library and information materials, books, maps, journals, films, records, tapes, works of art, etc., as well as lending archival material for use oprovision of all forms of library and information services on-site and remotely •activities of photo archives and film archives and related services
9102 – Includes: •operation of museums of all kinds: oart museums, museums of jewellery, furniture, clothing, ceramics, silverware, etc. onatural history, science and technology, historical and military museums oother specialised museums oopen-air museums •protection of movable cultural heritage (preventive protection, restoration and conservation) Excludes: •activities of commercial art galleries, section 47.78 •restoration of works of art and museum exhibits, section 90.03 •activities of archives and libraries, section 91.01
9103 – Includes: •protection and maintenance of immovable cultural heritage, cultural and historical sites, buildings and tourist monuments Excludes: •renovation and restoration of other sites and buildings, section F
9104 – Includes: •activities of botanical and zoological gardens, including children’s zoos •management of protected areas (national parks, reserves, monuments and nature parks, landscapes, etc.), including the protection of wild flora and fauna, cave systems and geoheritage Excludes: •activities within landscape architecture and landscaping and garden maintenance, section 81.30 •activities related to conservation of land for sport hunting and fishing, section 93.19
9200 – Includes activities related to gambling and betting such as: •sale of lottery tickets (raffles and similar) •operation of gaming machines (slot machines) •activities related to the operation of online gambling websites •betting and other similar activities •off-course betting on events whose outcomes are subject to wagering •operation of casinos, including casinos on vessels
9311 – Includes: •operation of indoor or outdoor sports facilities (open, fenced or covered, with or without seating stands): ofootball, hockey, cricket and rugby stadiums omotor racing tracks and dog and horse racing tracks oswimming pools and stadiums oathletics fields and stadiums owinter sports halls and stadiums oice hockey arenas oboxing halls ogolf courses obowling alleys •organisation and management of sports events held in these facilities, both for professional and amateur athletes; includes staffing and management of personnel working in such facilities Excludes: •operation of ski lifts, section 49.39 •rental of sports and recreational equipment, section 77.21 •operation of fitness facilities, section 93.13 •activities in parks and on beaches, section 93.29
9312 – Includes operation of sports clubs which, whether professional, semi-professional or amateur, enable their members to engage in sporting activities such as: •football, bowling, swimming, golf, boxing, winter sports, chess, athletics, shooting, etc. Excludes: •sports instruction provided by coaches, section 85.51 •operation of sports facilities, section 93.11 •organisation and management of sports events for professionals or amateurs, whether or not by sports clubs with their own facilities, section 93.11
9313 – Includes: •activities of fitness and bodybuilding clubs Excludes: •sports instruction provided by coaches, section 85.51
9319 – Includes: •activities of producers or promoters of sports events •activities of independent athletes, referees, timekeepers, etc. •activities of sports leagues and their governing bodies •activities related to the promotion of sports events •activities within stables, kennels and garages •recreational hunting and fishing in reserves •activities of mountain guides •auxiliary services in recreational hunting and fishing Excludes: •rental of sports equipment, section 77.21 •operation of sports schools and games schools, section 85.51 •activities of sports instructors, teachers and coaches, section 85.51 •organisation of sports events by sports clubs, indoor and outdoor, and their management, for professionals or amateurs, sections 93.11 and 93.12 •activities organised in parks and on beaches, section 93.29
9321 – Includes the operation of amusement and theme parks offering various attractions such as themed exhibitions, shows and performances, mechanical rides such as carousels and roller coasters, and water-based games and attractions.
9329 – Includes activities related to leisure and recreation (except amusement and theme park activities), not elsewhere classified: •operation of gaming machines •activities of recreational parks (without accommodation) •operation of recreational facilities related to transport, e.g. marinas •operation of recreational facilities, e.g. ski slopes •rental of recreational and leisure equipment as part of recreational facilities •fairs and recreational trade shows •beach activities, including rental of facilities such as cabins, lockers, chairs, etc. •organisation of dance venues This group also includes activities of producers or organisers of live entertainment events other than artistic and sports events, whether held in facilities or elsewhere Excludes: •operation of cable cars, funiculars and ski lifts, section 49.39 •recreational fishing on cruises, sections 50.10 and 50.30 •provision of short-stay accommodation in recreational parks and camps, section 55.30 •caravan parks, hunting and fishing camps, camp sites and grounds, section 55.30 •beverage service in nightclubs and discos, section 56.30 •theatre and circus companies, section 90.01
S.
Other service activities
9411
9412
9420
9491
9492
9499
9511
9512
9521
9522
9523
9524
9525
9529
9601
9602
9603
9604
9609
Activities of business associations and employers’ organizations
Activities of professional associations
Activities of trade unions
Activities of religious organizations
Activities of political organizations
Activities of other membership-based organizations
Repair of computers and peripheral equipment
Repair of communication equipment
Repair of consumer electronics
Repair of household appliances and home and garden equipment
Repair of footwear and leather goods
Maintenance and repair of furniture
Repair of watches and jewelry
Repair of other personal and household goods
Laundry and dry-cleaning of textile and fur products
Activities of hairdressing and beauty salons
Funeral and related activities
Body care and maintenance activities
Other personal service activities not elsewhere classified
9411 – Includes: •activities of organisations whose members are businesses that come together to promote the development and improvement of business activity in a specific sector, including agriculture, or to support economic growth and the general business environment in a particular region or administrative-territorial unit, regardless of industry •activities of federations of such associations •activities of chambers of commerce, trade associations and similar organisations •dissemination of information, representation before government bodies, public relations and labour negotiations on behalf of business and employer organisations Excludes: •activities of trade unions, section 94.20
9412 – Includes: •activities of mandatory, independent, professional organisations established by law that exercise public authority, such as bar associations, medical chambers, notary chambers, etc. •activities of organisations whose members have an interest primarily within a specific professional discipline or occupation, such as medical societies, associations of lawyers, accountants, engineers and technicians, architects, etc. •activities of associations of specialists in particular fields engaged in scientific, academic or cultural activities, such as writers, painters, artists of all kinds, journalists, etc. •dissemination of information, establishment of practice standards and monitoring their application, representation before government bodies and public relations of professional associations •activities of scientific societies Excludes: •education provided by these organisations, section 85
9420 – Includes: •promotion of the interests of labour organisations and trade unions •activities of associations whose members are employees primarily concerned with representing their own views regarding wages and working conditions, and coordinated action through organisation •activities of trade union organisations within individual enterprises, activities of trade unions composed of affiliated branches, as well as associations of industrial unions on a professional or regional basis, according to organisational structure or other criteria Excludes: •education provided by these organisations, section 85
9491 – Includes: •activities of traditional churches and religious communities, confessional communities and other religious organisations •activities of monasteries, convents and similar units •activities related to the provision of religious funeral services Excludes: •education provided by these organisations, section 85 •healthcare activities provided by these organisations, section 86 •social work activities provided by these organisations, sections 87 and 88
9492 – Includes: •activities of political organisations and their subdivisions (e.g. youth sections of political parties). These organisations are primarily engaged in influencing decision-making in government bodies by placing party members or supporters in public institutions, as well as disseminating information, public relations, fundraising, and similar activities.
9499 – Includes: •activities of organisations not directly linked to political parties, although they deal with public issues and objectives and influence public awareness, exercise political influence, fundraise, etc.: ocivic initiatives or protest movements oenvironmental and ecological movements oorganisations supporting the community and educational institutions, not elsewhere classified oorganisations for the protection and promotion of the interests of special groups, e.g. ethnic and minority groups opatriotic associations, including veterans’ associations •consumer associations •automobile associations •associations for purposes of social connection (e.g. Rotary clubs, Masonic lodges, etc.) •youth organisations, youth associations, student organisations, clubs and fraternities, etc. •associations for cultural or recreational activities or hobbies (other than sports and games), e.g. poetry, literature and reading clubs, historical clubs, film and photography clubs, music and arts clubs, craft and collectors’ clubs, social clubs, carnival clubs, etc. •provision of assistance and donations by membership-based organisations and other organisations Excludes: •charitable activities such as fundraising for social work, section 88.99 •activities of professional artistic groups or organisations, section 90.0
9511 – Includes: •repair of electronic equipment such as computers, computing machines and related equipment: odesktops, laptops, magnetic disks, chips and other integrated components, optical disks (CD-R, CD-ROM, DVD-ROM, DVD-R), printers, monitors, keyboards, mice, joysticks, trackballs, internal and external computer modems, dedicated terminals, servers, scanners, card readers, virtual reality headsets, computer projectors, etc. •repair and maintenance of computer terminals such as ATMs, barcode readers (POS terminals) and personal digital assistants (PDAs) Excludes: •repair and maintenance of modem-related equipment carriers, section 95.12
9512 – Includes repair and maintenance of communication equipment such as: •wireless and mobile phones, modem equipment carriers, fax machines, communication transmission equipment (e.g. routers, switches, modems), two-way radios, professional television and video cameras
9521 – Includes repair and maintenance of electronic devices: •televisions, radio receivers, video recorders (VCRs), CD players, amateur video cameras and similar equipment
9522 – Includes repair and maintenance of household appliances and home and garden equipment: •refrigerators, cookers, washing machines, tumble dryers, air conditioners, etc. •lawn mowers, strimmers, leaf and snow blowers, hedge trimmers, etc. Excludes: •repair of hand-held power tools, section 33.12 •repair of central air conditioning systems, section 43.22
9523 – Includes the repair and maintenance of footwear and leather goods: •boots, shoes, leather suitcases, and similar items •heel replacement/repair
9524 – Includes: •reupholstering, refinishing, repairing and restoring furniture and household furnishings, including office furniture
9525 – Includes: •repair of watches, alarm clocks and their parts, e.g. cases made of all kinds of materials, clock movements, chronometers, etc. •repair of jewellery Excludes: •industrial engraving of metal, section 25.61 •repair of stopwatches, time/date indicators, time locks and similar time measuring and recording instruments, section 33.13
9529 – Includes repair of personal and household goods: •bicycles •clothing •sports equipment (excluding sporting firearms) and camping equipment •books •musical instruments (excluding organs and historical instruments) •toys and similar items •other personal and household goods •piano tuning Excludes: •repair and maintenance of hand-held power tools, section 33.12 •repair of sporting and recreational firearms, section 33.12
9601 – Includes: •washing and dry-cleaning, ironing, etc. of all types of clothing (including fur) and textiles using mechanical equipment, by hand or in self-service laundries, for household, industrial or commercial users •collection and delivery of laundry and clothing for dry-cleaning, washing and ironing •cleaning of carpets and rugs, washing of curtains and draperies, whether or not carried out at the customer’s premises •dyeing of laundry, work uniforms, etc. as part of laundry services •diaper washing •fabric dyeing •dry-cleaning and dyeing of leather items and cleaning of fur •minor repairs of clothing and other textile articles carried out as part of laundry services Excludes: •rental of clothing, except work uniforms, even when cleaning is part of the service, section 77.29 •repair and alteration of clothing as a separate activity, section 95.29
9602 – Includes: •washing, trimming and cutting hair, hair styling, colouring and bleaching, curling, straightening and similar services for women and men •shaving and beard trimming •facial massage, manicure, pedicure, make-up, etc. Excludes: •manufacture of wigs, section 32.99
9603 – Includes: •burial and cremation of human and animal remains: opreparation of bodies for burial, cremation and embalming, and funeral services oburial and cremation services orental of equipped premises for funeral ceremonies at cemeteries •rental and sale of burial plots •maintenance of graves and monuments Excludes: •performance of religious funeral rites, section 94.91 •landscaping and maintenance of cemeteries, section 81.30
9604 – Includes: •activities of Turkish baths, saunas and steam baths, solariums, slimming salons, massage salons, etc. Excludes: •medical massage and therapy, section 86.90 •fitness clubs and gyms, section 93.13
9609 – Includes: •performing astrology and spiritualist séances •escort services, appointment scheduling, matchmaking services •pet care services (boarding, feeding, grooming, care and training of pets) •activities of genealogy organisations •tattooing and piercing studios •shoe-shining services, porters, parking attendants, etc. •operation of licensed self-service machines (photo booths, weighing machines, blood pressure measuring devices, lockers for belongings and clothing, etc.) Excludes: •veterinary activities, section 75.00 •self-service laundry machines in laundries, section 96.01 •gambling and gaming machines, section 92.00
T.
Activities of households as employers; activities of households producing goods and services for their own use
9700
9810
9820
Activities of households employing domestic staff
Activities of households producing goods for own use
Activities of households providing services for own use
U.
Activities of extraterritorial organizations and bodies
9900
Activities of extraterritorial organizations and bodies