EMTAK 2025 47301 → coibhéis WZ 2025 (Germany)

Máthair-aicme AE comhroinnte

47.30

Retail sale of automotive fuel

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