Companies can apply to the State Treasury for temporary cost support between 17 August and 30 September 2021.
All businesses as well as foundations and associations with business activities can apply for cost support. Cost support may be granted to companies whose main sector is within the scope of the support. These sectors eligible for the cost support will be determined in a Government Decree on criteria laid down in the Cost Support Act. Limiting the eligible sectors is one way of targeting the cost support specifically at those companies which are adversely affected by the Covid-19 pandemic.
Even if the company’s main sector is not eligible under the Government Decree, cost support may be granted to it on discretionary grounds.
Companies that fall within the specific sectors defined by the Government Decree, and that were established on or after 1 January 2019, are eligible for support on the basis of changes in the average turnover of the sector. However, such companies are not be eligible for discretionary support because they cannot demonstrate a change in their turnover.
Cost support cannot be granted to primary production in agriculture, fisheries and the aquaculture sector, however. These sectors are not eligible for support even on discretionary criteria, as separate State aid rules within the remit of the Ministry of Agriculture and Forestry are applied to them.
Please note that, in order to be eligible, the company must also meet the other criteria for receiving support. Read more about the conditions and restrictions of eligibility here >
In the electronic application form, the information on the company’s main sector is retrieved directly from the Finnish Tax Administration.
The support will primarily be allocated to sectors whose turnover during the support period decreased by at minimum 10 per cent compared to their reference period turnover. More information on the sectors eligible for the support under the Government Decree is available from the Ministry of Economic Affairs and Employment.
See the attached table for the sectors eligible for support under the Decree.
NB: You can also search for sectors using a partial word.
YES = the sector is within the scope of the Decree and support can be granted if the other criteria are met
DISCRETIONARY = support can be granted if the company presents reasons related to the coronavirus pandemic for the reduction in its turnover and the other criteria for granting support are met
NO = the sector is not within the scope of the Act and the company is not eligible, not even for discretionary support
| Code | Sector | Eligible for aid according to the decree |
|---|---|---|
| 00000 | Industry unknown | Discretionary |
| 01110 | Growing of cereals (except rice), leguminous crops and oil seeds | No |
| 01120 | Growing of rice | No |
| 01131 | Growing of vegetables in the open (excl. potatoes and sugar beet) | No |
| 01132 | Growing of vegetables in a greenhouse | No |
| 01133 | Growing of potatoes | No |
| 01134 | Growing of sugar beet | No |
| 01140 | Growing of sugar cane | No |
| 01150 | Growing of tobacco | No |
| 01160 | Growing of fibre crops | No |
| 01191 | Growing of horticultural specialities | No |
| 01199 | Growing of other non-perennial plants | No |
| 01210 | Growing of grapes | No |
| 01220 | Growing of tropical and subtropical fruits | No |
| 01230 | Growing of citrus fruits | No |
| 01240 | Growing of pome fruits and stone fruits | No |
| 01250 | Growing of other tree and bush fruits and nuts | No |
| 01260 | Growing of oleaginous fruits | No |
| 01270 | Growing of beverage crops | No |
| 01280 | Growing of spices, aromatic, drug and pharmaceutical crops | No |
| 01290 | Growing of other perennial crops | No |
| 01300 | Plant propagation | No |
| 01410 | Raising of dairy cattle | No |
| 01420 | Raising of other cattle and buffaloes | No |
| 01430 | Raising of horses and other equines | No |
| 01440 | Raising of camels and camelids | No |
| 01450 | Raising of sheep and goats | No |
| 01461 | Raising of pigs for piglets | No |
| 01462 | Raising of pigs for meat | No |
| 01471 | Production of eggs | No |
| 01472 | Raising of chickens | No |
| 01479 | Raising of other poultry | No |
| 01491 | Fur farming | No |
| 01492 | Reindeer farming | No |
| 01499 | Other farming of animals | No |
| 01500 | Mixed farming | No |
| 01611 | Support service activities for crop growing | Discretionary |
| 01612 | Keeping land in agricultural condition | Discretionary |
| 01620 | Support activities for animal production | Discretionary |
| 01630 | Post-harvest crop activities | Yes |
| 01640 | Seed processing for propagation | Discretionary |
| 01700 | Hunting, trapping and related service activities | Discretionary |
| 02100 | Silviculture and other forestry activities | No |
| 02200 | Logging | Discretionary |
| 02300 | Gathering of wild growing non-wood products | No |
| 02400 | Support services to forestry | Discretionary |
| 03110 | Marine fishing | No |
| 03120 | Freshwater fishing | No |
| 03210 | Marine aquaculture | No |
| 03220 | Freshwater aquaculture | No |
| 05100 | Mining of hard coal | Discretionary |
| 05200 | Mining of lignite | Discretionary |
| 06100 | Extraction of crude petroleum | Discretionary |
| 06200 | Extraction of natural gas | Discretionary |
| 07100 | Mining of iron ores | Yes |
| 07210 | Mining of uranium and thorium ores | Discretionary |
| 07290 | Mining of other non-ferrous metal ores | Yes |
| 08111 | Quarrying of ornamental and building stone | Discretionary |
| 08112 | Quarrying of limestone, gypsum and chalk | Discretionary |
| 08113 | Quarrying of slate | Yes |
| 08120 | Operation of gravel and sand pits; mining of clays and kaolin | Discretionary |
| 08910 | Mining of chemical and fertiliser minerals | Discretionary |
| 08920 | Extraction of peat | Yes |
| 08930 | Extraction of salt | Discretionary |
| 08990 | Other mining and quarrying n.e.c. | Discretionary |
| 09100 | Support activities for petroleum and natural gas extraction | Discretionary |
| 09900 | Support activities for other mining and quarrying | Discretionary |
| 10110 | Processing and preserving of meat | Discretionary |
| 10120 | Processing and preserving of poultry meat | Discretionary |
| 10130 | Production of meat and poultry meat products | Discretionary |
| 10200 | Processing and preserving of fish, crustaceans and molluscs | No |
| 10310 | Processing and preserving of potatoes | Discretionary |
| 10320 | Manufacture of fruit and vegetable juice | Discretionary |
| 10390 | Other processing and preserving of fruit and vegetables | Yes |
| 10410 | Manufacture of oils and fats | Discretionary |
| 10420 | Manufacture of margarine and similar edible fats | Discretionary |
| 10510 | Operation of dairies and cheese making | Discretionary |
| 10520 | Manufacture of ice cream | Discretionary |
| 10610 | Manufacture of grain mill products | Discretionary |
| 10620 | Manufacture of starches and starch products | Yes |
| 10710 | Manufacture of bread; manufacture of fresh pastry goods and cakes | Yes |
| 10720 | Manufacture of rusks and biscuits; manufacture of preserved pastry goods and cakes | Yes |
| 10730 | Manufacture of macaroni, noodles, couscous and similar farinaceous products | Yes |
| 10810 | Manufacture of sugar | Discretionary |
| 10820 | Manufacture of cocoa, chocolate and sugar confectionery | Discretionary |
| 10830 | Processing of tea and coffee | Discretionary |
| 10840 | Manufacture of condiments and seasonings | Discretionary |
| 10850 | Manufacture of prepared meals and dishes | Discretionary |
| 10860 | Manufacture of homogenised food preparations and dietetic food | Discretionary |
| 10890 | Manufacture of other food products n.e.c. | Discretionary |
| 10910 | Manufacture of prepared feeds for farm animals | Discretionary |
| 10920 | Manufacture of prepared pet foods | Discretionary |
| 11010 | Distilling, rectifying and blending of spirits | Yes |
| 11020 | Manufacture of wine from grape | Discretionary |
| 11030 | Manufacture of cider and other fruit wines | Discretionary |
| 11040 | Manufacture of other non-distilled fermented beverages | Yes |
| 11050 | Manufacture of beer | Discretionary |
| 11060 | Manufacture of malt | Discretionary |
| 11070 | Manufacture of soft drinks; production of mineral waters and other bottled waters | Discretionary |
| 12000 | Manufacture of tobacco products | Discretionary |
| 13100 | Preparation and spinning of textile fibres | Discretionary |
| 13200 | Weaving of textiles | Discretionary |
| 13300 | Finishing of textiles | Yes |
| 13910 | Manufacture of knitted and crocheted fabrics | Yes |
| 13921 | Manufacture of household furnishings of textile materials | Yes |
| 13922 | Manufacture of tarpaulins, sails and other made-up textile articles | Discretionary |
| 13930 | Manufacture of carpets and rugs | Yes |
| 13940 | Manufacture of cordage, rope, twine and netting | Discretionary |
| 13950 | Manufacture of non-wovens and articles made from non-wovens, except apparel | Discretionary |
| 13960 | Manufacture of other technical and industrial textiles | Discretionary |
| 13990 | Manufacture of other textiles n.e.c. | Yes |
| 14110 | Manufacture of leather clothes | Yes |
| 14120 | Manufacture of workwear | Discretionary |
| 14130 | Manufacture of other outerwear | Yes |
| 14140 | Manufacture of underwear | Yes |
| 14190 | Manufacture of other wearing apparel and accessories | Yes |
| 14200 | Manufacture of articles of fur | Yes |
| 14310 | Manufacture of knitted and crocheted hosiery | Discretionary |
| 14390 | Manufacture of other knitted and crocheted apparel | Yes |
| 15110 | Tanning and dressing of leather; dressing and dyeing of fur | Yes |
| 15120 | Manufacture of luggage, handbags and the like, saddlery and harness | Yes |
| 15200 | Manufacture of footwear | Discretionary |
| 16100 | Sawmilling and planing of wood | Discretionary |
| 16211 | Manufacture of plywood and laminboard | Discretionary |
| 16212 | Manufacture of particle board | Discretionary |
| 16213 | Manufacture of fibre board | Discretionary |
| 16220 | Manufacture of assembled parquet floors | Discretionary |
| 16231 | Manufacture of prefabricated wooden buildings | Discretionary |
| 16239 | Manufacture of builders’ carpentry and joinery n.e.c. | Discretionary |
| 16240 | Manufacture of wooden containers | Discretionary |
| 16290 | Manufacture of other products of wood; manufacture of articles of cork, straw and plaiting | Discretionary |
| 17110 | Manufacture of pulp | Discretionary |
| 17120 | Manufacture of paper and paperboard | Discretionary |
| 17211 | Manufacture of paper sacks and bags | Yes |
| 17212 | Manufacture of corrugated paper and paperboard and of containers of paper and paperboard | Discretionary |
| 17220 | Manufacture of household and sanitary goods and of toilet requisites | Yes |
| 17230 | Manufacture of paper stationery | Yes |
| 17240 | Manufacture of wallpaper | Discretionary |
| 17290 | Manufacture of other articles of paper and paperboard | Yes |
| 18110 | Printing of newspapers | Discretionary |
| 18120 | Other printing | Yes |
| 18130 | Pre-press and pre-media services | Yes |
| 18140 | Binding and related services | Yes |
| 18200 | Reproduction of recorded media | Yes |
| 19100 | Manufacture of coke oven products | Yes |
| 19200 | Manufacture of refined petroleum products | Discretionary |
| 20110 | Manufacture of industrial gases | Discretionary |
| 20120 | Manufacture of dyes and pigments | Yes |
| 20130 | Manufacture of other inorganic basic chemicals | Discretionary |
| 20140 | Manufacture of other organic basic chemicals | Yes |
| 20150 | Manufacture of fertilisers and nitrogen compounds | Discretionary |
| 20160 | Manufacture of plastics in primary forms | Discretionary |
| 20170 | Manufacture of synthetic rubber in primary forms | Discretionary |
| 20200 | Manufacture of pesticides and other agrochemical products | Discretionary |
| 20300 | Manufacture of paints, varnishes and similar coatings, printing ink and mastics | Discretionary |
| 20410 | Manufacture of soap and detergents, cleaning and polishing preparations | Discretionary |
| 20420 | Manufacture of perfumes and toilet preparations | Discretionary |
| 20510 | Manufacture of explosives | Discretionary |
| 20520 | Manufacture of glues | Yes |
| 20530 | Manufacture of essential oils | Yes |
| 20590 | Manufacture of other chemical products n.e.c. | Discretionary |
| 20600 | Manufacture of man-made fibres | Discretionary |
| 21100 | Manufacture of basic pharmaceutical products | Discretionary |
| 21200 | Manufacture of pharmaceutical preparations | Discretionary |
| 22110 | Manufacture of rubber tyres and tubes; retreading and rebuilding of rubber tyres | Discretionary |
| 22190 | Manufacture of other rubber products | Discretionary |
| 22210 | Manufacture of plastic plates, sheets, tubes and profiles | Discretionary |
| 22220 | Manufacture of plastic packing goods | Discretionary |
| 22230 | Manufacture of builders’ ware of plastic | Discretionary |
| 22290 | Manufacture of other plastic products | Discretionary |
| 23110 | Manufacture of flat glass | Yes |
| 23120 | Shaping and processing of flat glass | Discretionary |
| 23130 | Manufacture of hollow glass | Discretionary |
| 23140 | Manufacture of glass fibres | Yes |
| 23190 | Manufacture and processing of other glass, including technical glassware | Discretionary |
| 23200 | Manufacture of refractory products | Discretionary |
| 23310 | Manufacture of ceramic tiles and flags | Discretionary |
| 23320 | Manufacture of bricks, tiles and construction products, in baked clay | Discretionary |
| 23410 | Manufacture of ceramic household and ornamental articles | Yes |
| 23420 | Manufacture of ceramic sanitary fixtures | Discretionary |
| 23430 | Manufacture of ceramic insulators and insulating fittings | Discretionary |
| 23440 | Manufacture of other technical ceramic products | Discretionary |
| 23490 | Manufacture of other ceramic products | Discretionary |
| 23510 | Manufacture of cement | Discretionary |
| 23520 | Manufacture of lime and plaster | Discretionary |
| 23610 | Manufacture of concrete products for construction purposes | Discretionary |
| 23620 | Manufacture of plaster products for construction purposes | Yes |
| 23630 | Manufacture of ready-mixed concrete | Discretionary |
| 23640 | Manufacture of mortars | Discretionary |
| 23650 | Manufacture of fibre cement | Discretionary |
| 23690 | Manufacture of other articles of concrete, plaster and cement | Discretionary |
| 23700 | Cutting, shaping and finishing of stone | Discretionary |
| 23910 | Production of abrasive products | Discretionary |
| 23990 | Manufacture of other non-metallic mineral products n.e.c. | Discretionary |
| 24100 | Manufacture of basic iron and steel and of ferro-alloys | Discretionary |
| 24200 | Manufacture of tubes, pipes, hollow profiles and related fittings, of steel | Discretionary |
| 24310 | Cold drawing of bars | Discretionary |
| 24320 | Cold rolling of narrow strip | Discretionary |
| 24330 | Cold forming or folding | Discretionary |
| 24340 | Cold drawing of wire | Discretionary |
| 24410 | Precious metals production | Discretionary |
| 24420 | Aluminium production | Discretionary |
| 24430 | Lead, zinc and tin production | Yes |
| 24440 | Copper production | Discretionary |
| 24450 | Other non-ferrous metal production | Discretionary |
| 24460 | Processing of nuclear fuel | Discretionary |
| 24510 | Casting of iron | Yes |
| 24520 | Casting of steel | Discretionary |
| 24530 | Casting of light metals | Discretionary |
| 24540 | Casting of other non-ferrous metals | Discretionary |
| 25110 | Manufacture of metal structures and parts of structures | Discretionary |
| 25120 | Manufacture of doors and windows of metal | Discretionary |
| 25210 | Manufacture of central heating radiators and boilers | Discretionary |
| 25290 | Manufacture of other tanks, reservoirs and containers of metal | Discretionary |
| 25300 | Manufacture of steam generators, except central heating hot water boilers | Discretionary |
| 25400 | Manufacture of weapons and ammunition | Yes |
| 25500 | Forging, pressing, stamping and roll-forming of metal; powder metallurgy | Discretionary |
| 25610 | Treatment and coating of metals | Discretionary |
| 25620 | Machining | Discretionary |
| 25710 | Manufacture of cutlery | Discretionary |
| 25720 | Manufacture of locks and hinges | Discretionary |
| 25730 | Manufacture of tools | Discretionary |
| 25910 | Manufacture of steel drums and similar containers | Discretionary |
| 25920 | Manufacture of light metal packaging | Discretionary |
| 25930 | Manufacture of wire products, chain and springs | Discretionary |
| 25940 | Manufacture of fasteners and screw machine products | Discretionary |
| 25990 | Manufacture of other fabricated metal products n.e.c. | Discretionary |
| 26110 | Manufacture of electronic components | Discretionary |
| 26120 | Manufacture of loaded electronic boards | Discretionary |
| 26200 | Manufacture of computers and peripheral equipment | Discretionary |
| 26300 | Manufacture of communication equipment | Discretionary |
| 26400 | Manufacture of consumer electronics | Discretionary |
| 26510 | Manufacture of instruments and appliances for measuring, testing and navigation | Discretionary |
| 26520 | Manufacture of watches and clocks | Yes |
| 26600 | Manufacture of irradiation, electromedical and electrotherapeutic equipment | Discretionary |
| 26700 | Manufacture of optical instruments and photographic equipment | Discretionary |
| 26800 | Manufacture of magnetic and optical media | Discretionary |
| 27110 | Manufacture of electric motors, generators and transformers | Discretionary |
| 27120 | Manufacture of electricity distribution and control apparatus | Discretionary |
| 27200 | Manufacture of batteries and accumulators | Discretionary |
| 27310 | Manufacture of fibre optic cables | Yes |
| 27320 | Manufacture of other electronic and electric wires and cables | Discretionary |
| 27330 | Manufacture of wiring devices | Discretionary |
| 27400 | Manufacture of electric lighting equipment | Discretionary |
| 27510 | Manufacture of electric domestic appliances | Discretionary |
| 27520 | Manufacture of non-electric domestic appliances | Discretionary |
| 27900 | Manufacture of other electrical equipment | Discretionary |
| 28110 | Manufacture of engines and turbines, except aircraft, vehicle and cycle engines | Yes |
| 28120 | Manufacture of fluid power equipment | Discretionary |
| 28130 | Manufacture of other pumps and compressors | Discretionary |
| 28140 | Manufacture of other taps and valves | Discretionary |
| 28150 | Manufacture of bearings, gears, gearing and driving elements | Yes |
| 28210 | Manufacture of ovens, furnaces and furnace burners | Discretionary |
| 28220 | Manufacture of lifting and handling equipment | Discretionary |
| 28230 | Manufacture of office machinery and equipment (except computers and peripheral equipment) | Yes |
| 28240 | Manufacture of power-driven hand tools | Discretionary |
| 28250 | Manufacture of non-domestic cooling and ventilation equipment | Discretionary |
| 28290 | Manufacture of other general-purpose machinery n.e.c. | Discretionary |
| 28300 | Manufacture of agricultural and forestry machinery | Discretionary |
| 28410 | Manufacture of metal forming machinery | Discretionary |
| 28490 | Manufacture of other machine tools | Discretionary |
| 28910 | Manufacture of machinery for metallurgy | Yes |
| 28920 | Manufacture of machinery for mining, quarrying and construction | Discretionary |
| 28930 | Manufacture of machinery for food, beverage and tobacco processing | Yes |
| 28940 | Manufacture of machinery for textile, apparel and leather production | Yes |
| 28950 | Manufacture of machinery for paper and paperboard production | Yes |
| 28960 | Manufacture of plastics and rubber machinery | Discretionary |
| 28990 | Manufacture of other special-purpose machinery n.e.c. | Discretionary |
| 29100 | Manufacture of motor vehicles | Discretionary |
| 29200 | Manufacture of bodies (coachwork) for motor vehicles; manufacture of trailers and semi-trailers | Discretionary |
| 29310 | Manufacture of electrical and electronic equipment for motor vehicles | Discretionary |
| 29320 | Manufacture of other parts and accessories for motor vehicles | Discretionary |
| 30110 | Building of ships and floating structures | Discretionary |
| 30120 | Building of pleasure and sporting boats | Discretionary |
| 30200 | Manufacture of railway locomotives and rolling stock | Discretionary |
| 30300 | Manufacture of air and spacecraft and related machinery | Yes |
| 30400 | Manufacture of military fighting vehicles | Discretionary |
| 30910 | Manufacture of motorcycles | Discretionary |
| 30920 | Manufacture of bicycles and invalid carriages | Discretionary |
| 30990 | Manufacture of other transport equipment n.e.c. | Discretionary |
| 31010 | Manufacture of office and shop furniture | Discretionary |
| 31020 | Manufacture of kitchen furniture | Discretionary |
| 31030 | Manufacture of mattresses | Discretionary |
| 31090 | Manufacture of other furniture | Discretionary |
| 32110 | Striking of coins | Yes |
| 32120 | Manufacture of jewellery and related articles | Yes |
| 32130 | Manufacture of imitation jewellery and related articles | Yes |
| 32200 | Manufacture of musical instruments | Discretionary |
| 32300 | Manufacture of sports goods | Discretionary |
| 32400 | Manufacture of games and toys | Discretionary |
| 32501 | Manufacture of medical and dental instruments and supplies (excl. dentures) | Discretionary |
| 32502 | Manufacture of dentures, dental implants, etc. | Discretionary |
| 32910 | Manufacture of brooms and brushes | Discretionary |
| 32991 | Manufacture of safety equipment | Yes |
| 32999 | Other manufacture of products n.e.c. | Yes |
| 33110 | Repair of fabricated metal products | Discretionary |
| 33121 | Repair and maintenance of general-purpose machines | Discretionary |
| 33122 | Repair and maintenance of agricultural and forestry machines | Discretionary |
| 33123 | Repair and maintenance of metal working machines and other machine tools | Discretionary |
| 33129 | Repair and maintenance of other special-purpose machines | Discretionary |
| 33130 | Repair of electronic and optical equipment | Discretionary |
| 33140 | Repair of electrical equipment | Discretionary |
| 33150 | Repair and maintenance of ships and boats | Discretionary |
| 33160 | Repair and maintenance of aircraft and spacecraft | Yes |
| 33170 | Repair and maintenance of other transport equipment | Discretionary |
| 33190 | Repair of other equipment | Discretionary |
| 33200 | Installation of industrial machinery and equipment | Discretionary |
| 35111 | Production of electricity with hydropower and wind power | Discretionary |
| 35112 | Separate production of electricity with thermal power | Discretionary |
| 35113 | Combined heat and power production | Discretionary |
| 35114 | Production of electricity with nuclear power | Discretionary |
| 35115 | Heat and power production for industry | Discretionary |
| 35120 | Transmission of electricity | Discretionary |
| 35130 | Distribution of electricity | Discretionary |
| 35140 | Trade of electricity | Discretionary |
| 35210 | Manufacture of gas | Discretionary |
| 35220 | Distribution of gaseous fuels through mains | Discretionary |
| 35230 | Trade of gas through mains | Discretionary |
| 35301 | Separate production and distribution of district heat and air conditioning | Discretionary |
| 35302 | Separate production of heat and air conditioning for industry | Discretionary |
| 36000 | Water collection, treatment and supply | Discretionary |
| 37000 | Sewerage | Discretionary |
| 38110 | Collection of non-hazardous waste | Discretionary |
| 38120 | Collection of hazardous waste | Discretionary |
| 38210 | Treatment and disposal of non-hazardous waste | Discretionary |
| 38220 | Treatment and disposal of hazardous waste | Discretionary |
| 38310 | Dismantling of wrecks | Discretionary |
| 38320 | Recovery of sorted materials | Discretionary |
| 39000 | Remediation activities and other waste management services | Yes |
| 41100 | Development of building projects | Discretionary |
| 41200 | Construction of residential and non-residential buildings | Discretionary |
| 42110 | Construction of roads and motorways | Discretionary |
| 42120 | Construction of railways and underground railways | Discretionary |
| 42130 | Construction of bridges and tunnels | Yes |
| 42210 | Construction of utility projects for fluids | Discretionary |
| 42220 | Construction of utility projects for electricity and telecommunications | Discretionary |
| 42910 | Construction of water projects | Discretionary |
| 42991 | Development and building of civil engineering projects | Yes |
| 42999 | Other civil engineering n.e.c. | Discretionary |
| 43110 | Demolition | Yes |
| 43120 | Site preparation | Discretionary |
| 43130 | Test drilling and boring | Discretionary |
| 43210 | Electrical installation | Discretionary |
| 43220 | Plumbing, heat and air-conditioning installation | Discretionary |
| 43291 | Installation of heat, sound and vibration insulation | Discretionary |
| 43292 | Installation of lifts and escalators | Discretionary |
| 43299 | Construction installation n.e.c. | Discretionary |
| 43310 | Plastering | Yes |
| 43320 | Joinery installation | Discretionary |
| 43330 | Floor and wall covering | Discretionary |
| 43341 | Painting | Discretionary |
| 43342 | Glazing | Discretionary |
| 43390 | Other building completion and finishing | Yes |
| 43910 | Roofing activities | Discretionary |
| 43991 | Renting of construction or demolition equipment with operator | Discretionary |
| 43999 | Other specialised construction activities n.e.c. | Discretionary |
| 45111 | Wholesale of cars and light motor vehicles | Discretionary |
| 45112 | Retail sale of cars and light motor vehicles | Discretionary |
| 45191 | Wholesale of lorries and other heavy motor vehicles | Discretionary |
| 45192 | Retail sale of touring caravans and motor vehicles n.e.c. | Discretionary |
| 45201 | Maintenance and repair of motor vehicles (excl. tyres) | Discretionary |
| 45202 | Repair of tyres | Discretionary |
| 45311 | Wholesale of motor vehicle parts and accessories (excl. tyres) | Discretionary |
| 45312 | Wholesale of tyres | Discretionary |
| 45321 | Retail sale of motor vehicle parts and accessories (excl. tyres) | Discretionary |
| 45322 | Retail sale of tyres | Discretionary |
| 45401 | Wholesale of motorcycles and related parts and accessories | Discretionary |
| 45402 | Retail sale of motorcycles and related parts and accessories | Discretionary |
| 45403 | Maintenance and repair of motorcycles | Discretionary |
| 46110 | Agents involved in the sale of agricultural raw materials, live animals, textile raw materials and semi-finished goods | Yes |
| 46120 | Agents involved in the sale of fuels, ores, metals and industrial chemicals | Discretionary |
| 46130 | Agents involved in the sale of timber and building materials | Discretionary |
| 46140 | Agents involved in the sale of machinery, industrial equipment, ships and aircraft | Discretionary |
| 46150 | Agents involved in the sale of furniture, household goods, hardware and ironmongery | Yes |
| 46160 | Agents involved in the sale of textiles, clothing, fur, footwear and leather goods | Yes |
| 46170 | Agents involved in the sale of food, beverages and tobacco | Discretionary |
| 46181 | Agents involved in the sale of paper and paper products | Discretionary |
| 46189 | Agents specialised in the sale of particular products n.e.c. | Discretionary |
| 46190 | Agents involved in the sale of a variety of goods | Yes |
| 46210 | Wholesale of grain, unmanufactured tobacco, seeds and animal feeds | Discretionary |
| 46220 | Wholesale of flowers and plants | Discretionary |
| 46230 | Wholesale of live animals | Discretionary |
| 46240 | Wholesale of hides, skins and leather | Yes |
| 46310 | Wholesale of fruit and vegetables | Discretionary |
| 46320 | Wholesale of meat and meat products | Discretionary |
| 46331 | Wholesale of dairy produce, eggs and edible oils and fats | Discretionary |
| 46332 | Wholesale of eggs | Discretionary |
| 46340 | Wholesale of beverages | Discretionary |
| 46350 | Wholesale of tobacco products | Discretionary |
| 46360 | Wholesale of sugar and chocolate and sugar confectionery | Discretionary |
| 46370 | Wholesale of coffee, tea, cocoa and spices | Discretionary |
| 46381 | Wholesale of fish | No |
| 46382 | Wholesale of health food | Discretionary |
| 46383 | Wholesale of pet food | Discretionary |
| 46389 | Wholesale of food n.e.c. | Discretionary |
| 46390 | Non-specialised wholesale of food, beverages and tobacco | Yes |
| 46411 | Wholesale of fabrics and yarns | Discretionary |
| 46412 | Wholesale of textiles | Discretionary |
| 46421 | Wholesale of clothing and footwear | Yes |
| 46422 | Wholesale of footwear | Yes |
| 46431 | Wholesale of electrical household appliances | Discretionary |
| 46432 | Wholesale of radio and television goods | Discretionary |
| 46433 | Wholesale of photographic equipment and supplies | Discretionary |
| 46434 | Wholesale of optical goods | Discretionary |
| 46441 | Wholesale of household articles | Discretionary |
| 46442 | Wholesale of household cleaning materials | Discretionary |
| 46450 | Wholesale of perfume and cosmetics | Discretionary |
| 46461 | Wholesale of drugs | Discretionary |
| 46462 | Wholesale of diagnostic instruments and medical and orthopaedic equipment | Discretionary |
| 46470 | Wholesale of furniture, carpets and lighting equipment | Discretionary |
| 46480 | Wholesale of watches and jewellery | Yes |
| 46491 | Wholesale of stationary and other office supplies | Discretionary |
| 46492 | Wholesale of books | Yes |
| 46493 | Wholesale of sports goods | Discretionary |
| 46494 | Wholesale of musical instruments and supplies | Discretionary |
| 46495 | Wholesale of boats and boating accessories | Discretionary |
| 46496 | Wholesale of toys and games | Discretionary |
| 46499 | Wholesale of other household goods n.e.c. | Yes |
| 46510 | Wholesale of computers, computer peripheral equipment and software | Discretionary |
| 46521 | Wholesale of telecommunication equipment | Discretionary |
| 46522 | Wholesale of electronic components | Discretionary |
| 46610 | Wholesale of agricultural machinery, equipment and supplies | Discretionary |
| 46620 | Wholesale of machine tools | Discretionary |
| 46630 | Wholesale of mining, construction and civil engineering machinery | Discretionary |
| 46640 | Wholesale of machinery for the textile industry and of sewing and knitting machines | Discretionary |
| 46650 | Wholesale of office furniture | Yes |
| 46660 | Wholesale of other office machinery and equipment | Yes |
| 46691 | Wholesale of electrical equipment and supplies | Discretionary |
| 46692 | Wholesale of other machinery for use in industry | Discretionary |
| 46699 | Wholesale of machinery and equipment n.e.c. | Discretionary |
| 46711 | Wholesale of liquid and gaseous fuels | Discretionary |
| 46719 | Wholesale of other fuels | Discretionary |
| 46720 | Wholesale of metals and metal ores | Yes |
| 46731 | Wholesale of roundwood | Discretionary |
| 46732 | Wholesale of wood products | Discretionary |
| 46733 | Wholesale of metal and mineral products | Discretionary |
| 46734 | Wholesale of bathroom furniture and supplies | Discretionary |
| 46735 | Wholesale of wallpaper and floor coverings | Discretionary |
| 46739 | Non-specialized wholesale of construction materials | Discretionary |
| 46741 | Wholesale of tools and materials | Discretionary |
| 46742 | Wholesale of plumbing and heating equipment and supplies | Discretionary |
| 46750 | Wholesale of chemical products | Discretionary |
| 46760 | Wholesale of other intermediate products | Discretionary |
| 46770 | Wholesale of waste and scrap | Discretionary |
| 46901 | Non-specialized wholesale | Discretionary |
| 46909 | Wholesale n.e.c. | Discretionary |
| 47111 | Retail sale in large supermarkets (over 1,000 m²) | Discretionary |
| 47112 | Retail sale in small supermarkets (over 400 m² but not more than 1,000 m²) | Discretionary |
| 47113 | Retail sale in self-service stores (over 100 m² but not more than 400 m²) | Discretionary |
| 47114 | Retail sale from food, confectionery, etc., kiosks (not more than 100 m²) | Discretionary |
| 47191 | Retail sale in self-service department stores (over 2,500 m²) | Discretionary |
| 47192 | Retail sale in department stores (over 2,500 m²) | Discretionary |
| 47199 | Retail sale in small department stores and other non-specialised stores (not more than 2,500 m²) | Discretionary |
| 47210 | Retail sale of fruit and vegetables in specialised stores | Discretionary |
| 47220 | Retail sale of meat and meat products in specialised stores | Discretionary |
| 47230 | Retail sale of fish, crustaceans and molluscs in specialised stores | No |
| 47241 | Retail sale of bakery products | Yes |
| 47242 | Retail sale of sugar confectionery | Yes |
| 47250 | Retail sale of beverages in specialised stores | Discretionary |
| 47260 | Retail sale of tobacco products in specialised stores | Discretionary |
| 47291 | Ice cream sale from kiosks | Yes |
| 47292 | Retail sale of health food | Yes |
| 47299 | Other specialized retail sale of perishable goods | Discretionary |
| 47301 | Service station activities | Discretionary |
| 47302 | Automated retail sale of automotive fuel | Discretionary |
| 47410 | Retail sale of computers, peripheral units and software in specialised stores | Discretionary |
| 47420 | Retail sale of telecommunications equipment in specialised stores | Discretionary |
| 47430 | Retail sale of audio and video equipment in specialised stores | Discretionary |
| 47511 | Retail sale of fabrics | Yes |
| 47512 | Retail sale of yarns and needlework supplies | Discretionary |
| 47521 | Non-specialized retail sale of hardware, plumbing and building materials | Discretionary |
| 47522 | Retail sale of paints | Discretionary |
| 47523 | Retail sale of kitchen and sanitary fixtures | Discretionary |
| 47529 | Other retail sale of hardware, plumbing and building materials | Discretionary |
| 47531 | Retail sale of carpets and curtains | Discretionary |
| 47532 | Retail sale of wallpaper and floor covering | Discretionary |
| 47540 | Retail sale of electrical household appliances in specialised stores | Discretionary |
| 47591 | Retail sale of furniture | Discretionary |
| 47592 | Retail sale of electrical supplies and lighting | Discretionary |
| 47593 | Retail sale of rubber and plastic goods | Discretionary |
| 47594 | Retail sale of household articles | Yes |
| 47595 | Retail sale of musical equipment and supplies | Discretionary |
| 47596 | Locksmiths and key cutters | Discretionary |
| 47599 | Retail sale of household equipment n.e.c. | Discretionary |
| 47610 | Retail sale of books in specialised stores | Discretionary |
| 47621 | Retail sale of stationary and office supplies | Yes |
| 47622 | Retail sale of journals and periodicals | Yes |
| 47630 | Retail sale of music and video recordings in specialised stores | Yes |
| 47641 | Retail sale of sports equipment and bicycles | Discretionary |
| 47642 | Retail sale of boats and boating accessories | Discretionary |
| 47650 | Retail sale of games and toys in specialised stores | Discretionary |
| 47711 | Retail sale of women’s clothing | Yes |
| 47712 | Retail sale of men’s clothing | Yes |
| 47713 | Retail sale of children’s clothing | Discretionary |
| 47714 | Retail sale of furs and leather clothing | Yes |
| 47715 | Retail sale of hats and caps | Yes |
| 47719 | Retail sale of clothing in non-specialized stores | Yes |
| 47721 | Retail sale of footwear and leather goods | Yes |
| 47722 | Retail sale of bags | Yes |
| 47730 | Dispensing chemist in specialised stores | Discretionary |
| 47740 | Retail sale of medical and orthopaedic goods in specialised stores | Discretionary |
| 47750 | Retail sale of cosmetic and toilet articles in specialised stores | Discretionary |
| 47761 | Retail sale of flowers | Discretionary |
| 47762 | Flower kiosks | Discretionary |
| 47763 | Retail sale of gardening goods and supplies | Discretionary |
| 47764 | Retail sale of pets, pet food and pet supplies | Discretionary |
| 47770 | Retail sale of watches and jewellery in specialised stores | Yes |
| 47781 | Retail sale of art; art gallery activities | Discretionary |
| 47782 | Retail sale of photographic equipment; photography services | Yes |
| 47783 | Retail sale of optical goods | Discretionary |
| 47784 | Retail sale of perambulators and accessories | Discretionary |
| 47785 | Retail sale of gift articles and hobby materials | Yes |
| 47789 | Retail sale of other new goods | Discretionary |
| 47791 | Antiques shops | Discretionary |
| 47792 | Second-hand bookshops | Discretionary |
| 47793 | Auction houses | Discretionary |
| 47799 | Retail sale of other second-hand goods in stores | Yes |
| 47810 | Retail sale via stalls and markets of food, beverages and tobacco products | Yes |
| 47820 | Retail sale via stalls and markets of textiles, clothing and footwear | Yes |
| 47890 | Retail sale via stalls and markets of other goods | Yes |
| 47911 | Retail sale of books, music and video recordings via mail order houses and net commerce | Discretionary |
| 47912 | Retail sale of clothing via mail order houses and net commerce | Discretionary |
| 47913 | Retail sale of a wide array of products via mail order houses and net commerce | Discretionary |
| 47919 | Other retail sale via mail order houses and net commerce | Discretionary |
| 47990 | Other retail sale not in stores, stalls or markets | Yes |
| 49100 | Passenger rail transport, interurban | Discretionary |
| 49200 | Freight rail transport | Discretionary |
| 49310 | Urban and suburban passenger land transport | Yes |
| 49320 | Taxi operation | Yes |
| 49391 | Scheduled long-distance bus and motor coach transport | Yes |
| 49392 | Non-scheduled bus and motor-coach transport | Yes |
| 49399 | Other passenger land transport n.e.c. | Yes |
| 49410 | Freight transport by road | Discretionary |
| 49420 | Removal services | Discretionary |
| 49500 | Transport via pipeline | Yes |
| 50101 | Sea passenger transport | Yes |
| 50102 | Coastal passenger water transport | Yes |
| 50201 | Sea freight water transport | Discretionary |
| 50202 | Coastal freight water transport | Discretionary |
| 50300 | Inland passenger water transport | Yes |
| 50400 | Inland freight water transport | Discretionary |
| 51101 | Scheduled air transport | Yes |
| 51102 | Non-scheduled air transport | Discretionary |
| 51210 | Freight air transport | Yes |
| 51220 | Space transport | Discretionary |
| 52100 | Warehousing and storage | Discretionary |
| 52211 | Bus and motor-coach stations | Discretionary |
| 52212 | Road transport terminals | Discretionary |
| 52213 | Operation of paid parking lots or garages | Yes |
| 52219 | Other supporting land transport activities | Discretionary |
| 52221 | Harbours | Discretionary |
| 52229 | Other supporting water transport activities | Discretionary |
| 52230 | Service activities incidental to air transportation | Yes |
| 52240 | Cargo handling | Discretionary |
| 52291 | Forwarding and freighting | Discretionary |
| 52299 | Activities of other transport agencies | Discretionary |
| 53100 | Postal activities under universal service obligation | Discretionary |
| 53200 | Other postal and courier activities | Discretionary |
| 55101 | Hotels | Yes |
| 55109 | Motels, guest houses and similar accommodation | Yes |
| 55201 | Youth hostels and mountain refuges | Yes |
| 55209 | Holiday villages and other short-stay accommodation | Discretionary |
| 55300 | Camping grounds, recreational vehicle parks and trailer parks | Discretionary |
| 55901 | Residential hotels, boarding houses and similar accommodation | Discretionary |
| 55902 | Farmhouse, bed & breakfast accommodation | Yes |
| 55903 | Renting of holiday cottages | Discretionary |
| 55909 | Provision of accommodation n.e.c. | Yes |
| 56101 | Restaurants | Yes |
| 56102 | Cafés | Yes |
| 56103 | Food kiosks | Discretionary |
| 56210 | Event catering activities | Yes |
| 56290 | Other food service activities | Yes |
| 56301 | Beer and drink bars | Yes |
| 56302 | Cafés and coffee bars | Yes |
| 58110 | Book publishing | Discretionary |
| 58120 | Publishing of directories and mailing lists | Discretionary |
| 58130 | Publishing of newspapers | Yes |
| 58141 | Publishing of local papers and periodicals | Yes |
| 58142 | Publishing of journals and periodicals | Yes |
| 58190 | Other publishing activities | Yes |
| 58210 | Publishing of computer games | Discretionary |
| 58290 | Other software publishing | Discretionary |
| 59110 | Motion picture, video and television programme production activities | Discretionary |
| 59120 | Motion picture, video and television programme post-production activities | Discretionary |
| 59130 | Motion picture, video and television programme distribution activities | Yes |
| 59140 | Motion picture projection activities | Yes |
| 59200 | Sound recording and music publishing activities | Yes |
| 60100 | Radio broadcasting | Yes |
| 60201 | Television programming and broadcasting activities (excl. pay television channels) | Discretionary |
| 60202 | Pay television channel activities | Discretionary |
| 61100 | Wired telecommunications activities | Discretionary |
| 61200 | Wireless telecommunications activities | Discretionary |
| 61300 | Satellite telecommunications activities | Yes |
| 61900 | Other telecommunications activities | Discretionary |
| 62010 | Computer programming activities | Discretionary |
| 62020 | Computer consultancy activities | Discretionary |
| 62030 | Computer facilities management activities | Discretionary |
| 62090 | Other information technology and computer service activities | Discretionary |
| 63110 | Data processing, hosting and related activities | Discretionary |
| 63120 | Web portals | Yes |
| 63910 | News agency activities | Yes |
| 63990 | Other information service activities n.e.c. | Discretionary |
| 64110 | Central banking | No |
| 64190 | Other monetary intermediation | No |
| 64200 | Activities of holding companies | Discretionary |
| 64300 | Trusts, funds and similar financial entities | Discretionary |
| 64910 | Financial leasing | No |
| 64920 | Other credit granting | No |
| 64990 | Other financial service activities, except insurance and pension funding n.e.c. | No |
| 65110 | Life insurance | Discretionary |
| 65121 | Non-life insurance companies | Discretionary |
| 65122 | Insurance associations | Discretionary |
| 65129 | Other non-life insurance | Discretionary |
| 65200 | Reinsurance | Discretionary |
| 65300 | Pension funding | Discretionary |
| 66110 | Administration of financial markets | Discretionary |
| 66120 | Security and commodity contracts brokerage | Discretionary |
| 66190 | Other activities auxiliary to financial services, except insurance and pension funding | Discretionary |
| 66210 | Risk and damage evaluation | Discretionary |
| 66220 | Activities of insurance agents and brokers | Discretionary |
| 66290 | Other activities auxiliary to insurance and pension funding | Discretionary |
| 66300 | Fund management activities | Discretionary |
| 68100 | Buying and selling of own real estate | Discretionary |
| 68201 | Letting of dwellings | Discretionary |
| 68202 | Operation of dwellings and residential real estate | Discretionary |
| 68209 | Letting of other real estate | Discretionary |
| 68310 | Real estate agencies | Discretionary |
| 68320 | Management of real estate on a fee or contract basis | Discretionary |
| 69101 | Legal representation activities | Discretionary |
| 69102 | Legal advisory activities | Discretionary |
| 69103 | Advisory activities concerning patents | Discretionary |
| 69109 | Other legal activities | Discretionary |
| 69201 | Book-keeping and closing-of-accounts activities | Discretionary |
| 69202 | Auditing services | Discretionary |
| 69209 | Other accounting activities | Discretionary |
| 70100 | Activities of head offices | Discretionary |
| 70210 | Public relations and communication activities | Discretionary |
| 70220 | Business and other management consultancy activities | Discretionary |
| 71110 | Architectural activities | Discretionary |
| 71121 | Town and city planning | Discretionary |
| 71122 | Civil engineering activities | Discretionary |
| 71123 | Structural engineering activities | Discretionary |
| 71124 | Heating, plumbing and air-conditioning design | Discretionary |
| 71125 | Electrical engineering design | Discretionary |
| 71126 | Other construction activities | Discretionary |
| 71127 | Mechanical and process engineering design | Discretionary |
| 71129 | Other architectural and engineering activities and related technical consultancy | Discretionary |
| 71201 | Motor vehicle inspection | Discretionary |
| 71202 | Other technical testing and analysis | Discretionary |
| 72110 | Research and experimental development on biotechnology | Discretionary |
| 72191 | Research and development on medical sciences | Discretionary |
| 72192 | Research and development on other natural sciences | Yes |
| 72193 | Research and development on engineering and technology | Discretionary |
| 72200 | Research and experimental development on social sciences and humanities | Yes |
| 73111 | Advertising agency activities | Yes |
| 73112 | Direct and outdoor advertising activities | Yes |
| 73119 | Other advertising activities | Yes |
| 73120 | Media representation | Yes |
| 73200 | Market research and public opinion polling | Discretionary |
| 74101 | Graphic design activities | Yes |
| 74102 | Interior design activities | Discretionary |
| 74109 | Industrial design activities | Yes |
| 74201 | Photographic studio and other photographic activities | Yes |
| 74202 | Photographic laboratory activities | Discretionary |
| 74300 | Translation and interpretation activities | Discretionary |
| 74901 | Show production and management activities | Yes |
| 74909 | Other professional, scientific and technical activities | Yes |
| 75000 | Veterinary activities | Discretionary |
| 77110 | Renting and leasing of cars and light motor vehicles | Yes |
| 77120 | Renting and leasing of trucks | Yes |
| 77210 | Renting and leasing of recreational and sports goods | Yes |
| 77220 | Renting of video tapes and disks | Yes |
| 77290 | Renting and leasing of other personal and household goods | Yes |
| 77310 | Renting and leasing of agricultural machinery and equipment | Discretionary |
| 77320 | Renting and leasing of construction and civil engineering machinery and equipment | Discretionary |
| 77330 | Renting and leasing of office machinery and equipment (including computers) | Discretionary |
| 77340 | Renting and leasing of water transport equipment | Yes |
| 77350 | Renting and leasing of air transport equipment | Yes |
| 77390 | Renting and leasing of other machinery, equipment and tangible goods n.e.c. | Yes |
| 77400 | Leasing of intellectual property and similar products, except copyrighted works | Discretionary |
| 78100 | Activities of employment placement agencies | Discretionary |
| 78200 | Temporary employment agency activities | Yes |
| 78300 | Other human resources provision | Discretionary |
| 79110 | Travel agency activities | Yes |
| 79120 | Tour operator activities | Yes |
| 79900 | Other reservation service and related activities | Yes |
| 80100 | Private security activities | Yes |
| 80200 | Security systems service activities | Discretionary |
| 80300 | Investigation activities | Yes |
| 81100 | Combined facilities support activities | Discretionary |
| 81210 | General cleaning of buildings | Discretionary |
| 81220 | Other building and industrial cleaning activities | Discretionary |
| 81291 | Street and road cleaning activities | Discretionary |
| 81299 | Cleaning activities n.e.c. | Discretionary |
| 81300 | Landscape service activities | Discretionary |
| 82110 | Combined office administrative service activities | Discretionary |
| 82191 | Secretarial and other specialised office support activities | Yes |
| 82192 | Mailing activities | Yes |
| 82200 | Activities of call centres | Yes |
| 82300 | Organisation of conventions and trade shows | Yes |
| 82910 | Activities of collection agencies and credit bureaus | Discretionary |
| 82920 | Packaging activities | Discretionary |
| 82990 | Other business support service activities n.e.c. | Yes |
| 84110 | General public administration activities | Discretionary |
| 84121 | Administration of education and cultural services | Discretionary |
| 84122 | Administration of health care and social security | Discretionary |
| 84130 | Regulation of and contribution to more efficient operation of businesses | Discretionary |
| 84210 | Foreign affairs | Discretionary |
| 84220 | Defence activities | Discretionary |
| 84231 | Administration of justice | Discretionary |
| 84232 | Prison administration and provision of correctional services | Discretionary |
| 84241 | Police service | Discretionary |
| 84242 | Border guard service and civil defence activities | Discretionary |
| 84250 | Fire service activities | Discretionary |
| 84301 | Social security activities of the Social Insurance Institution | Discretionary |
| 84302 | Mandatory employment pension insurance | Discretionary |
| 84309 | Other compulsory social security activities | Discretionary |
| 85100 | Pre-primary education | Yes |
| 85200 | Primary education | Yes |
| 85311 | Secondary education | Discretionary |
| 85312 | Upper secondary general education | Yes |
| 85320 | Technical and vocational secondary education | Yes |
| 85410 | Post-secondary non-tertiary education | Discretionary |
| 85420 | Tertiary education | Discretionary |
| 85510 | Sports and recreation education | Yes |
| 85520 | Cultural education | Yes |
| 85530 | Driving school activities | Yes |
| 85591 | Folk high schools, adult education centres, evening institutes, etc. | Yes |
| 85592 | In-service training centres | Yes |
| 85593 | Language schools and centres | Yes |
| 85599 | Other educational institutions | Yes |
| 85600 | Educational support activities | Yes |
| 86101 | Hospital activities proper | Discretionary |
| 86102 | Rehabilitation centres and nursing homes | Discretionary |
| 86210 | General medical practice activities | Discretionary |
| 86220 | Specialist medical practice activities | Yes |
| 86230 | Dental practice activities | Discretionary |
| 86901 | Physiotherapy | Yes |
| 86902 | Laboratory examinations | Discretionary |
| 86903 | Diagnostic imaging examinations | Yes |
| 86904 | Ambulance service | Discretionary |
| 86909 | Other health care services | Yes |
| 87101 | Residential nursing care activities for the elderly | Yes |
| 87102 | Residential nursing care activities for the disabled (excl. residential nursing care activities for mental retardation) | Yes |
| 87201 | Residential nursing and care activities for mental retardation | Yes |
| 87202 | Residential care activities for mental health | Yes |
| 87203 | Institutions for substance abusers | Discretionary |
| 87204 | Residential care activities for substance abuse | Discretionary |
| 87301 | Sheltered housing activities for the elderly | Discretionary |
| 87302 | Sheltered housing activities for the disabled (excl. sheltered housing activities for mental retardation) | Discretionary |
| 87901 | Residential and professional family care activities for children and young people | Yes |
| 87902 | Mother and child homes and shelters | Yes |
| 87909 | Other institutions and housing services | Yes |
| 88101 | Home help services for the elderly and disabled | Discretionary |
| 88102 | Day activity services for the elderly | Discretionary |
| 88103 | Day activity and sheltered work services for the disabled | Discretionary |
| 88109 | Other services without accommodation for the elderly and disabled | Discretionary |
| 88911 | Child day-care homes | Yes |
| 88919 | Other child day-care | Discretionary |
| 88991 | Home help services for others that the elderly and disabled | Yes |
| 88992 | Day activity and sheltered work services for others than the elderly and disabled | Yes |
| 88993 | Outpatient rehabilitation for intoxicant abusers | Yes |
| 88999 | Other social work activities without accommodation n.e.c. | Yes |
| 90010 | Performing arts | Yes |
| 90020 | Support activities to performing arts | Yes |
| 90030 | Artistic creation | Discretionary |
| 90040 | Operation of arts facilities | Yes |
| 91010 | Library and archives activities | Discretionary |
| 91020 | Museums activities | Yes |
| 91030 | Operation of historical sites and buildings and similar visitor attractions | Yes |
| 91040 | Botanical and zoological gardens and nature reserves activities | Yes |
| 92000 | Gambling and betting activities | Yes |
| 93110 | Operation of sports facilities | Yes |
| 93120 | Activities of sport clubs | Yes |
| 93130 | Fitness facilities | Yes |
| 93190 | Other sports activities | Yes |
| 93210 | Activities of amusement parks and theme parks | Yes |
| 93291 | Skiing centre activities | Discretionary |
| 93299 | Amusement and recreation activities n.e.c. | Yes |
| 94110 | Activities of business and employers membership organisations | Discretionary |
| 94120 | Activities of professional membership organisations | Discretionary |
| 94200 | Activities of trade unions | Yes |
| 94910 | Activities of religious organisations | Yes |
| 94920 | Activities of political organisations | Discretionary |
| 94991 | Research and cultural organizations | Yes |
| 94999 | Activities of other membership organisations n.e.c. | Yes |
| 95110 | Repair of computers and peripheral equipment | Discretionary |
| 95120 | Repair of communication equipment | Yes |
| 95210 | Repair of consumer electronics | Yes |
| 95220 | Repair of household appliances and home and garden equipment | Discretionary |
| 95230 | Repair of footwear and leather goods | Yes |
| 95240 | Repair of furniture and home furnishings | Discretionary |
| 95250 | Repair of watches, clocks and jewellery | Yes |
| 95290 | Repair of other personal and household goods | Discretionary |
| 96011 | Washing and dry-cleaning services for enterprises | Yes |
| 96012 | Washing and dry-cleaning services for households | Discretionary |
| 96021 | Hairdressing activities | Discretionary |
| 96022 | Beauty treatment activities | Discretionary |
| 96030 | Funeral and related activities | Discretionary |
| 96040 | Physical well-being activities | Yes |
| 96090 | Other personal service activities n.e.c. | Discretionary |
| 97000 | Activities of households as employers of domestic personnel | Discretionary |
| 98100 | Undifferentiated goods-producing activities of private households for own use | Discretionary |
| 98200 | Undifferentiated service-producing activities of private households for own use | Discretionary |
| 99000 | Activities of extraterritorial organisations and bodies | Discretionary |