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47.300Level 5

Retail sale of automotive fuel

Explanatory note

This class includes:

  • retail sale of fuels, whether fossil or carbon-free fuels, for motor vehicles and motorcycles
  • operation of petrol stations

This class also includes:

  • retail sale of petrol in combination with electro fuels (e-fuels), if the sale of electro fuels is not predominant
  • retail sale of lubricating products and cooling products for motor vehicles
  • retail sale of hydrogen for motor vehicles and motorcycles
  • retail sale of fuel, in combination with food, beverages, products for the maintenance of vehicles, car washing services, etc. where the sale of fuel is predominant

This class excludes:

  • operation of charging facilities for electric vehicles, e.g. electric cars, motorcycles, scooters, bicycles, see 35.15
  • wholesale of fuels, see 46.81
  • retail sale of liquefied petroleum gas (LPG) for cooking or heating, see 47.78
  • retail sale of motor vehicle parts and accessories, see 47.82
  • retail sale of motorcycles and motorcycle parts and accessories, see 47.83

Parent code

47.30Retail sale of automotive fuel

Child codes2