Companies can apply to the State Treasury for temporary cost support between 21 December 2020 and 26 February 2021. Applications via e-service >

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 was within the scope of the support on 1 June 2020. 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 coronavirus 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. In this case, the company must separately prove in its application that the reduction in its turnover has resulted from particularly weighty reasons associated with the pandemic. For example, the impacts of regulations issued or restrictions imposed by the authorities can be regarded as criteria for granting discretionary support.

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 (1 June–31 October 2020) decreased by at minimum 10 per cent compared to their reference period turnover (1 June–31 October 2019). 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. You can also download the table in Excel format here>

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 Yes
01620 Support activities for animal production Discretionary
01630 Post-harvest crop activities Discretionary
01640 Seed processing for propagation Discretionary
01700 Hunting, trapping and related service activities Yes
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 Discretionary
08111 Quarrying of ornamental and building stone Yes
08112 Quarrying of limestone, gypsum and chalk Yes
08113 Quarrying of slate Discretionary
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 Yes
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 Discretionary
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 Discretionary
10720 Manufacture of rusks and biscuits; manufacture of preserved pastry goods and cakes Discretionary
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 Discretionary
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 Yes
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 Discretionary
13921 Manufacture of household furnishings of textile materials Discretionary
13922 Manufacture of tarpaulins, sails and other made-up textile articles Discretionary
13930 Manufacture of carpets and rugs Discretionary
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. Discretionary
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 Discretionary
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 Yes
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 Yes
17120 Manufacture of paper and paperboard Yes
17211 Manufacture of paper sacks and bags Discretionary
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 Discretionary
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 Yes
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 Discretionary
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 Yes
20140 Manufacture of other organic basic chemicals Yes
20150 Manufacture of fertilisers and nitrogen compounds Discretionary
20160 Manufacture of plastics in primary forms Yes
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 Discretionary
20530 Manufacture of essential oils Discretionary
20590 Manufacture of other chemical products n.e.c. Discretionary
20600 Manufacture of man-made fibres Discretionary
21100 Manufacture of basic pharmaceutical products Yes
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 Discretionary
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 Yes
23200 Manufacture of refractory products Discretionary
23310 Manufacture of ceramic tiles and flags Yes
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 Yes
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 Yes
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 Yes
24200 Manufacture of tubes, pipes, hollow profiles and related fittings, of steel Discretionary
24310 Cold drawing of bars Yes
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 Yes
24430 Lead, zinc and tin production Discretionary
24440 Copper production Yes
24450 Other non-ferrous metal production Yes
24460 Processing of nuclear fuel Discretionary
24510 Casting of iron Yes
24520 Casting of steel Yes
24530 Casting of light metals Yes
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 Yes
25400 Manufacture of weapons and ammunition Discretionary
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 Yes
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 Yes
26700 Manufacture of optical instruments and photographic equipment Discretionary
26800 Manufacture of magnetic and optical media Yes
27110 Manufacture of electric motors, generators and transformers Yes
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 Discretionary
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 Discretionary
28210 Manufacture of ovens, furnaces and furnace burners Discretionary
28220 Manufacture of lifting and handling equipment Yes
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 Yes
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 Discretionary
28940 Manufacture of machinery for textile, apparel and leather production Yes
28950 Manufacture of machinery for paper and paperboard production Discretionary
28960 Manufacture of plastics and rubber machinery Discretionary
28990 Manufacture of other special-purpose machinery n.e.c. Yes
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 Yes
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 Yes
30920 Manufacture of bicycles and invalid carriages Yes
30990 Manufacture of other transport equipment n.e.c. Discretionary
31010 Manufacture of office and shop furniture Yes
31020 Manufacture of kitchen furniture Discretionary
31030 Manufacture of mattresses Discretionary
31090 Manufacture of other furniture Discretionary
32110 Striking of coins Discretionary
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 Discretionary
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 Yes
35112 Separate production of electricity with thermal power Yes
35113 Combined heat and power production Discretionary
35114 Production of electricity with nuclear power Discretionary
35115 Heat and power production for industry Yes
35120 Transmission of electricity Discretionary
35130 Distribution of electricity Discretionary
35140 Trade of electricity Yes
35210 Manufacture of gas Discretionary
35220 Distribution of gaseous fuels through mains Discretionary
35230 Trade of gas through mains Yes
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 Yes
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 Discretionary
42999 Other civil engineering n.e.c. Discretionary
43110 Demolition Discretionary
43120 Site preparation Discretionary
43130 Test drilling and boring Yes
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 Discretionary
43320 Joinery installation Discretionary
43330 Floor and wall covering Discretionary
43341 Painting Discretionary
43342 Glazing Discretionary
43390 Other building completion and finishing Discretionary
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 Discretionary
46120 Agents involved in the sale of fuels, ores, metals and industrial chemicals Yes
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 Discretionary
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 Discretionary
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 Discretionary
46411 Wholesale of fabrics and yarns Discretionary
46412 Wholesale of textiles Yes
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 Discretionary
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. Discretionary
46510 Wholesale of computers, computer peripheral equipment and software Discretionary
46521 Wholesale of telecommunication equipment Discretionary
46522 Wholesale of electronic components Yes
46610 Wholesale of agricultural machinery, equipment and supplies Discretionary
46620 Wholesale of machine tools Yes
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 Discretionary
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 Yes
46719 Wholesale of other fuels Yes
46720 Wholesale of metals and metal ores Discretionary
46731 Wholesale of roundwood Discretionary
46732 Wholesale of wood products Discretionary
46733 Wholesale of metal and mineral products Yes
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 Discretionary
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 Discretionary
47292 Retail sale of health food Discretionary
47299 Other specialized retail sale of perishable goods Discretionary
47301 Service station activities Yes
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 Discretionary
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 Discretionary
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 Discretionary
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 Discretionary
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 Discretionary
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 Yes
47792 Second-hand bookshops Yes
47793 Auction houses Discretionary
47799 Retail sale of other second-hand goods in stores Discretionary
47810 Retail sale via stalls and markets of food, beverages and tobacco products Discretionary
47820 Retail sale via stalls and markets of textiles, clothing and footwear Yes
47890 Retail sale via stalls and markets of other goods Discretionary
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 Yes
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 Yes
55902 Farmhouse, bed & breakfast accommodation Yes
55903 Renting of holiday cottages Discretionary
55909 Provision of accommodation n.e.c. Discretionary
56101 Restaurants Discretionary
56102 Cafés Discretionary
56103 Food kiosks Discretionary
56210 Event catering activities Yes
56290 Other food service activities Yes
56301 Beer and drink bars Discretionary
56302 Cafés and coffee bars Discretionary
58110 Book publishing Discretionary
58120 Publishing of directories and mailing lists Discretionary
58130 Publishing of newspapers Discretionary
58141 Publishing of local papers and periodicals Yes
58142 Publishing of journals and periodicals Discretionary
58190 Other publishing activities Yes
58210 Publishing of computer games Yes
58290 Other software publishing Discretionary
59110 Motion picture, video and television programme production activities Yes
59120 Motion picture, video and television programme post-production activities Yes
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 Discretionary
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 Discretionary
63910 News agency activities Yes
63990 Other information service activities n.e.c. Discretionary
64110 Central banking Discretionary
64190 Other monetary intermediation Discretionary
64200 Activities of holding companies Discretionary
64300 Trusts, funds and similar financial entities Discretionary
64910 Financial leasing Discretionary
64920 Other credit granting Yes
64990 Other financial service activities, except insurance and pension funding n.e.c. Discretionary
65110 Life insurance Discretionary
65121 Non-life insurance companies Yes
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 Yes
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 Yes
72191 Research and development on medical sciences Discretionary
72192 Research and development on other natural sciences Discretionary
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 Yes
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 Discretionary
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 Yes
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 Yes
78200 Temporary employment agency activities Yes
78300 Other human resources provision Yes
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 Discretionary
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 Discretionary
82192 Mailing activities Discretionary
82200 Activities of call centres Discretionary
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 Discretionary
85200 Primary education Yes
85311 Secondary education Yes
85312 Upper secondary general education Yes
85320 Technical and vocational secondary education Yes
85410 Post-secondary non-tertiary education Yes
85420 Tertiary education Yes
85510 Sports and recreation education Discretionary
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 Yes
86210 General medical practice activities Discretionary
86220 Specialist medical practice activities Discretionary
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 Discretionary
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 Discretionary
87203 Institutions for substance abusers Yes
87204 Residential care activities for substance abuse Yes
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 Discretionary
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 Discretionary
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 Yes
90040 Operation of arts facilities Yes
91010 Library and archives activities Yes
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 Discretionary
92000 Gambling and betting activities Yes
93110 Operation of sports facilities Discretionary
93120 Activities of sport clubs Yes
93130 Fitness facilities Discretionary
93190 Other sports activities Yes
93210 Activities of amusement parks and theme parks Yes
93291 Skiing centre activities Yes
93299 Amusement and recreation activities n.e.c. Yes
94110 Activities of business and employers membership organisations Discretionary
94120 Activities of professional membership organisations Yes
94200 Activities of trade unions Yes
94910 Activities of religious organisations Yes
94920 Activities of political organisations Yes
94991 Research and cultural organizations Discretionary
94999 Activities of other membership organisations n.e.c. Yes
95110 Repair of computers and peripheral equipment Discretionary
95120 Repair of communication equipment Discretionary
95210 Repair of consumer electronics Discretionary
95220 Repair of household appliances and home and garden equipment Discretionary
95230 Repair of footwear and leather goods Discretionary
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 Discretionary
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 Yes