The old KVED-2010 classifier has only one code whose name explicitly says “Internet”: 47.91 “Retail sale via mail order houses or via the Internet”. Anyone who has registered online sales has seen it.
On 16 September 2026 we counted where this code goes in NACE 2.1-UA. We counted using the data of our KVED → NACE 2.1-UA service. The service is built on the official KVED-2010 ↔ NACE 2.1-UA correspondence table as of 21 May 2026. How we collected and checked this data is a story for a separate post.
The result: the old 47.91 has 32 new counterparts, change type n:m, that is, “many to many”. On top of that, the number 47.91 remains in the new classifier, but it now means something else.
Same number, different meaning
Compare the names from the correspondence table:
- old 47.91 — “Retail sale via mail order houses or via the Internet”;
- new 47.91 — “Intermediation in non-specialized retail trade”;
- new 47.92 — “Intermediation in specialized retail trade”.
The table describes the new 47.91 as follows: “activities of intermediaries in non-specialized retail sale carried out via mail order or the Internet”. We are only quoting the name and the description. Whether your business is an intermediary depends on your actual sales model, not on the code number.
Why this is easy to miss: a person opens the list of new codes, sees the familiar digits 47.91 and decides nothing has changed. The number matches, but the meaning does not. In total, the table has 615 KVED codes: 428 of them map one to one, and 132 have the n:m type. Code 47.91 is one of those 132, so an “at a glance” check will not work here.
What 47.91 splits into
The new classifier divides online sales not by channel, but by what exactly you sell. The descriptions of 29 of the 32 counterparts start the same way: “retail sale carried out via mail order or the Internet”. Then comes a list of specific goods.
| What you sell | NACE 2.1-UA codes | Codes |
|---|---|---|
| Wide range of goods | 47.11, 47.12 | 2 |
| Food and beverages | 47.21–47.27 | 7 |
| Computers, phones, audio and video equipment | 47.40 | 1 |
| Textiles, building materials, floor coverings, electrical goods, furniture and household goods | 47.51–47.55 | 5 |
| Books, stationery, sports, toys, leisure goods | 47.61–47.64, 47.69 | 5 |
| Clothing, footwear, pharmacy, medical goods, cosmetics, flowers and pet supplies, watches, other new and second-hand goods | 47.71–47.79 | 9 |
| Intermediation | 47.91, 47.92 | 2 |
| Content distribution | 60.39 | 1 |
32 codes in total. A few details from the descriptions where it is easiest to go wrong:
- 47.11 or 47.12. Both cover a wide range of goods. 47.11 is with food, beverages or tobacco predominating, 47.12 is without such predominance.
- 47.40 covers not only computers but also smartphones with accessories: the list explicitly names chargers, screen protectors and cases.
- 47.78 “other new goods” includes, among other things, costume jewelry, souvenirs, cleaning products, packaging products, photographic and optical equipment.
- 47.79 covers second-hand goods: second-hand books, antiques, used clothing, furniture and appliances.
- 60.39 is not retail at all. The description says: “provision of e-books as a streaming or download service, not related to publishing” and “online supply of software not related to its publishing”. If you sell software or e-books for download, read this particular description.
The flip side: who else ends up in the new 47.91 and 47.92
The same table can be read in reverse. The new 47.91 gathers 6 old codes: 47.11, 47.19, 47.79, 47.91, 47.99 and 82.99. The new 47.92 gathers 37 old codes, from the sale of motor vehicles (45.11) to “Provision of other auxiliary commercial services, n.e.c.” (82.99).
The practical conclusion: the intermediation codes bring together entrepreneurs from very different old codes, not only online stores. And one more thing: if your extract lists 47.99 “Other retail trade outside stores” next to 47.91, check that one too. It has 30 new counterparts.
How to check your case
- Write down your codes from the Unified State Register (EDR). If you do not remember them, the service can find the codes in a PDF extract.
- Open kvednace.com.ua/result/47.91 and expand “Description of activities” under each option.
- Make a list of the product groups you actually sell. Take them from your assortment, not from the store’s name: the simplest way is to export the category tree from the admin panel or from the product feed. Mark the groups that bring in the main revenue.
- Match the groups with the descriptions. A wide range of goods leads to 47.11 or 47.12. One or several product groups lead to the corresponding specialized codes, and there may be several of them at once. Read the descriptions of 47.91 and 47.92 if you do not sell your own goods but work as an intermediary. The description of 60.39 applies if the product is digital and delivered by download.
- Show the list to your accountant. The final decision remains with you and your accountant.
For technical readers: all 32 counterparts with their names can be retrieved with a single command via the service’s open API.
curl -s https://kvednace.com.ua/api/code/47.91 \
| jq -r '.kved2010.nace21[] | "\(.code) \(.name)"'
And this command shows which old codes converge into a new code. Here it is 47.92, but you can substitute any other:
curl -s https://kvednace.com.ua/kved-nace-2.1.json \
| jq -r '[.[] | select(any(.nace[]; .code=="47.92")) | .kved] | join(" ")'
On 16 September 2026 the first command returned 32 lines and the second one 37 codes.
What we built in the service and what it does not solve
In June 2026 we built a result page for each of the 615 old codes. It shows all options as a tree together with the descriptions. Each of the 650 new codes has a reverse page: /nace/47.91 shows the same 6 old codes. The whole table can be downloaded as CSV, JSON or XLSX. The service is one of our own products. It is also an example of a website where every question has its own page. We build such websites as a knowledge base.
What it does not solve:
- The service does not choose a code for you. It does not know your assortment. The “About NACE 2.1-UA” page says plainly that the service “is for information and reference purposes”. The code number also does not answer whether you need to file anything with the registrar and when. The service’s blog covers that separately, and deadlines should be verified against official sources.
- The figures on the service’s website differ from these by one. It says “616 codes” and “651 new codes”. The reason is that the table has one row without a KVED code. It leads to code 46.89, and no real old code maps to 46.89. So there are 615 real KVED codes and 650 new-code pages.
- We did not count how many stores are registered under 47.91. That is why we do not write that the transition affects “most” of them. It affects everyone who has this code in their extract.
