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
00000Industry unknownDiscretionary
01110Growing of cereals (except rice), leguminous crops and oil seedsNo
01120Growing of riceNo
01131Growing of vegetables in the open (excl. potatoes and sugar beet)No
01132Growing of vegetables in a greenhouseNo
01133Growing of potatoesNo
01134Growing of sugar beetNo
01140Growing of sugar caneNo
01150Growing of tobaccoNo
01160Growing of fibre cropsNo
01191Growing of horticultural specialitiesNo
01199Growing of other non-perennial plantsNo
01210Growing of grapesNo
01220Growing of tropical and subtropical fruitsNo
01230Growing of citrus fruitsNo
01240Growing of pome fruits and stone fruitsNo
01250Growing of other tree and bush fruits and nutsNo
01260Growing of oleaginous fruitsNo
01270Growing of beverage cropsNo
01280Growing of spices, aromatic, drug and pharmaceutical cropsNo
01290Growing of other perennial cropsNo
01300Plant propagationNo
01410Raising of dairy cattleNo
01420Raising of other cattle and buffaloesNo
01430Raising of horses and other equinesNo
01440Raising of camels and camelidsNo
01450Raising of sheep and goatsNo
01461Raising of pigs for pigletsNo
01462Raising of pigs for meatNo
01471Production of eggsNo
01472Raising of chickensNo
01479Raising of other poultryNo
01491Fur farmingNo
01492Reindeer farmingNo
01499Other farming of animalsNo
01500Mixed farmingNo
01611Support service activities for crop growingDiscretionary
01612Keeping land in agricultural conditionDiscretionary
01620Support activities for animal productionDiscretionary
01630Post-harvest crop activitiesYes
01640Seed processing for propagationDiscretionary
01700Hunting, trapping and related service activitiesDiscretionary
02100Silviculture and other forestry activitiesNo
02300Gathering of wild growing non-wood productsNo
02400Support services to forestryDiscretionary
03110Marine fishingNo
03120Freshwater fishingNo
03210Marine aquacultureNo
03220Freshwater aquacultureNo
05100Mining of hard coalDiscretionary
05200Mining of ligniteDiscretionary
06100Extraction of crude petroleumDiscretionary
06200Extraction of natural gasDiscretionary
07100Mining of iron oresYes
07210Mining of uranium and thorium oresDiscretionary
07290Mining of other non-ferrous metal oresYes
08111Quarrying of ornamental and building stoneDiscretionary
08112Quarrying of limestone, gypsum and chalkDiscretionary
08113Quarrying of slateYes
08120Operation of gravel and sand pits; mining of clays and kaolinDiscretionary
08910Mining of chemical and fertiliser mineralsDiscretionary
08920Extraction of peatYes
08930Extraction of saltDiscretionary
08990Other mining and quarrying n.e.c.Discretionary
09100Support activities for petroleum and natural gas extractionDiscretionary
09900Support activities for other mining and quarryingDiscretionary
10110Processing and preserving of meatDiscretionary
10120Processing and preserving of poultry meatDiscretionary
10130Production of meat and poultry meat productsDiscretionary
10200Processing and preserving of fish, crustaceans and molluscsNo
10310Processing and preserving of potatoesDiscretionary
10320Manufacture of fruit and vegetable juiceDiscretionary
10390Other processing and preserving of fruit and vegetablesYes
10410Manufacture of oils and fatsDiscretionary
10420Manufacture of margarine and similar edible fatsDiscretionary
10510Operation of dairies and cheese makingDiscretionary
10520Manufacture of ice creamDiscretionary
10610Manufacture of grain mill productsDiscretionary
10620Manufacture of starches and starch productsYes
10710Manufacture of bread; manufacture of fresh pastry goods and cakesYes
10720Manufacture of rusks and biscuits; manufacture of preserved pastry goods and cakesYes
10730Manufacture of macaroni, noodles, couscous and similar farinaceous productsYes
10810Manufacture of sugarDiscretionary
10820Manufacture of cocoa, chocolate and sugar confectioneryDiscretionary
10830Processing of tea and coffeeDiscretionary
10840Manufacture of condiments and seasoningsDiscretionary
10850Manufacture of prepared meals and dishesDiscretionary
10860Manufacture of homogenised food preparations and dietetic foodDiscretionary
10890Manufacture of other food products n.e.c.Discretionary
10910Manufacture of prepared feeds for farm animalsDiscretionary
10920Manufacture of prepared pet foodsDiscretionary
11010Distilling, rectifying and blending of spiritsYes
11020Manufacture of wine from grapeDiscretionary
11030Manufacture of cider and other fruit winesDiscretionary
11040Manufacture of other non-distilled fermented beveragesYes
11050Manufacture of beerDiscretionary
11060Manufacture of maltDiscretionary
11070Manufacture of soft drinks; production of mineral waters and other bottled watersDiscretionary
12000Manufacture of tobacco productsDiscretionary
13100Preparation and spinning of textile fibresDiscretionary
13200Weaving of textilesDiscretionary
13300Finishing of textilesYes
13910Manufacture of knitted and crocheted fabricsYes
13921Manufacture of household furnishings of textile materialsYes
13922Manufacture of tarpaulins, sails and other made-up textile articlesDiscretionary
13930Manufacture of carpets and rugsYes
13940Manufacture of cordage, rope, twine and nettingDiscretionary
13950Manufacture of non-wovens and articles made from non-wovens, except apparelDiscretionary
13960Manufacture of other technical and industrial textilesDiscretionary
13990Manufacture of other textiles n.e.c.Yes
14110Manufacture of leather clothesYes
14120Manufacture of workwearDiscretionary
14130Manufacture of other outerwearYes
14140Manufacture of underwearYes
14190Manufacture of other wearing apparel and accessoriesYes
14200Manufacture of articles of furYes
14310Manufacture of knitted and crocheted hosieryDiscretionary
14390Manufacture of other knitted and crocheted apparelYes
15110Tanning and dressing of leather; dressing and dyeing of furYes
15120Manufacture of luggage, handbags and the like, saddlery and harnessYes
15200Manufacture of footwearDiscretionary
16100Sawmilling and planing of woodDiscretionary
16211Manufacture of plywood and laminboardDiscretionary
16212Manufacture of particle boardDiscretionary
16213Manufacture of fibre boardDiscretionary
16220Manufacture of assembled parquet floorsDiscretionary
16231Manufacture of prefabricated wooden buildingsDiscretionary
16239Manufacture of builders’ carpentry and joinery n.e.c.Discretionary
16240Manufacture of wooden containersDiscretionary
16290Manufacture of other products of wood; manufacture of articles of cork, straw and plaitingDiscretionary
17110Manufacture of pulpDiscretionary
17120Manufacture of paper and paperboardDiscretionary
17211Manufacture of paper sacks and bagsYes
17212Manufacture of corrugated paper and paperboard and of containers of paper and paperboardDiscretionary
17220Manufacture of household and sanitary goods and of toilet requisitesYes
17230Manufacture of paper stationeryYes
17240Manufacture of wallpaperDiscretionary
17290Manufacture of other articles of paper and paperboardYes
18110Printing of newspapersDiscretionary
18120Other printingYes
18130Pre-press and pre-media servicesYes
18140Binding and related servicesYes
18200Reproduction of recorded mediaYes
19100Manufacture of coke oven productsYes
19200Manufacture of refined petroleum productsDiscretionary
20110Manufacture of industrial gasesDiscretionary
20120Manufacture of dyes and pigmentsYes
20130Manufacture of other inorganic basic chemicalsDiscretionary
20140Manufacture of other organic basic chemicalsYes
20150Manufacture of fertilisers and nitrogen compoundsDiscretionary
20160Manufacture of plastics in primary formsDiscretionary
20170Manufacture of synthetic rubber in primary formsDiscretionary
20200Manufacture of pesticides and other agrochemical productsDiscretionary
20300Manufacture of paints, varnishes and similar coatings, printing ink and masticsDiscretionary
20410Manufacture of soap and detergents, cleaning and polishing preparationsDiscretionary
20420Manufacture of perfumes and toilet preparationsDiscretionary
20510Manufacture of explosivesDiscretionary
20520Manufacture of gluesYes
20530Manufacture of essential oilsYes
20590Manufacture of other chemical products n.e.c.Discretionary
20600Manufacture of man-made fibresDiscretionary
21100Manufacture of basic pharmaceutical productsDiscretionary
21200Manufacture of pharmaceutical preparationsDiscretionary
22110Manufacture of rubber tyres and tubes; retreading and rebuilding of rubber tyresDiscretionary
22190Manufacture of other rubber productsDiscretionary
22210Manufacture of plastic plates, sheets, tubes and profilesDiscretionary
22220Manufacture of plastic packing goodsDiscretionary
22230Manufacture of builders' ware of plasticDiscretionary
22290Manufacture of other plastic productsDiscretionary
23110Manufacture of flat glassYes
23120Shaping and processing of flat glassDiscretionary
23130Manufacture of hollow glassDiscretionary
23140Manufacture of glass fibresYes
23190Manufacture and processing of other glass, including technical glasswareDiscretionary
23200Manufacture of refractory productsDiscretionary
23310Manufacture of ceramic tiles and flagsDiscretionary
23320Manufacture of bricks, tiles and construction products, in baked clayDiscretionary
23410Manufacture of ceramic household and ornamental articlesYes
23420Manufacture of ceramic sanitary fixturesDiscretionary
23430Manufacture of ceramic insulators and insulating fittingsDiscretionary
23440Manufacture of other technical ceramic productsDiscretionary
23490Manufacture of other ceramic productsDiscretionary
23510Manufacture of cementDiscretionary
23520Manufacture of lime and plasterDiscretionary
23610Manufacture of concrete products for construction purposesDiscretionary
23620Manufacture of plaster products for construction purposesYes
23630Manufacture of ready-mixed concreteDiscretionary
23640Manufacture of mortarsDiscretionary
23650Manufacture of fibre cementDiscretionary
23690Manufacture of other articles of concrete, plaster and cementDiscretionary
23700Cutting, shaping and finishing of stoneDiscretionary
23910Production of abrasive productsDiscretionary
23990Manufacture of other non-metallic mineral products n.e.c.Discretionary
24100Manufacture of basic iron and steel and of ferro-alloysDiscretionary
24200Manufacture of tubes, pipes, hollow profiles and related fittings, of steelDiscretionary
24310Cold drawing of barsDiscretionary
24320Cold rolling of narrow stripDiscretionary
24330Cold forming or foldingDiscretionary
24340Cold drawing of wireDiscretionary
24410Precious metals productionDiscretionary
24420Aluminium productionDiscretionary
24430Lead, zinc and tin productionYes
24440Copper productionDiscretionary
24450Other non-ferrous metal productionDiscretionary
24460Processing of nuclear fuelDiscretionary
24510Casting of ironYes
24520Casting of steelDiscretionary
24530Casting of light metalsDiscretionary
24540Casting of other non-ferrous metalsDiscretionary
25110Manufacture of metal structures and parts of structuresDiscretionary
25120Manufacture of doors and windows of metalDiscretionary
25210Manufacture of central heating radiators and boilersDiscretionary
25290Manufacture of other tanks, reservoirs and containers of metalDiscretionary
25300Manufacture of steam generators, except central heating hot water boilersDiscretionary
25400Manufacture of weapons and ammunitionYes
25500Forging, pressing, stamping and roll-forming of metal; powder metallurgyDiscretionary
25610Treatment and coating of metalsDiscretionary
25710Manufacture of cutleryDiscretionary
25720Manufacture of locks and hingesDiscretionary
25730Manufacture of toolsDiscretionary
25910Manufacture of steel drums and similar containersDiscretionary
25920Manufacture of light metal packagingDiscretionary
25930Manufacture of wire products, chain and springsDiscretionary
25940Manufacture of fasteners and screw machine productsDiscretionary
25990Manufacture of other fabricated metal products n.e.c.Discretionary
26110Manufacture of electronic componentsDiscretionary
26120Manufacture of loaded electronic boardsDiscretionary
26200Manufacture of computers and peripheral equipmentDiscretionary
26300Manufacture of communication equipmentDiscretionary
26400Manufacture of consumer electronicsDiscretionary
26510Manufacture of instruments and appliances for measuring, testing and navigationDiscretionary
26520Manufacture of watches and clocksYes
26600Manufacture of irradiation, electromedical and electrotherapeutic equipmentDiscretionary
26700Manufacture of optical instruments and photographic equipmentDiscretionary
26800Manufacture of magnetic and optical mediaDiscretionary
27110Manufacture of electric motors, generators and transformersDiscretionary
27120Manufacture of electricity distribution and control apparatusDiscretionary
27200Manufacture of batteries and accumulatorsDiscretionary
27310Manufacture of fibre optic cablesYes
27320Manufacture of other electronic and electric wires and cablesDiscretionary
27330Manufacture of wiring devicesDiscretionary
27400Manufacture of electric lighting equipmentDiscretionary
27510Manufacture of electric domestic appliancesDiscretionary
27520Manufacture of non-electric domestic appliancesDiscretionary
27900Manufacture of other electrical equipmentDiscretionary
28110Manufacture of engines and turbines, except aircraft, vehicle and cycle enginesYes
28120Manufacture of fluid power equipmentDiscretionary
28130Manufacture of other pumps and compressorsDiscretionary
28140Manufacture of other taps and valvesDiscretionary
28150Manufacture of bearings, gears, gearing and driving elementsYes
28210Manufacture of ovens, furnaces and furnace burnersDiscretionary
28220Manufacture of lifting and handling equipmentDiscretionary
28230Manufacture of office machinery and equipment (except computers and peripheral equipment)Yes
28240Manufacture of power-driven hand toolsDiscretionary
28250Manufacture of non-domestic cooling and ventilation equipmentDiscretionary
28290Manufacture of other general-purpose machinery n.e.c.Discretionary
28300Manufacture of agricultural and forestry machineryDiscretionary
28410Manufacture of metal forming machineryDiscretionary
28490Manufacture of other machine toolsDiscretionary
28910Manufacture of machinery for metallurgyYes
28920Manufacture of machinery for mining, quarrying and constructionDiscretionary
28930Manufacture of machinery for food, beverage and tobacco processingYes
28940Manufacture of machinery for textile, apparel and leather productionYes
28950Manufacture of machinery for paper and paperboard productionYes
28960Manufacture of plastics and rubber machineryDiscretionary
28990Manufacture of other special-purpose machinery n.e.c.Discretionary
29100Manufacture of motor vehiclesDiscretionary
29200Manufacture of bodies (coachwork) for motor vehicles; manufacture of trailers and semi-trailersDiscretionary
29310Manufacture of electrical and electronic equipment for motor vehiclesDiscretionary
29320Manufacture of other parts and accessories for motor vehiclesDiscretionary
30110Building of ships and floating structuresDiscretionary
30120Building of pleasure and sporting boatsDiscretionary
30200Manufacture of railway locomotives and rolling stockDiscretionary
30300Manufacture of air and spacecraft and related machineryYes
30400Manufacture of military fighting vehiclesDiscretionary
30910Manufacture of motorcyclesDiscretionary
30920Manufacture of bicycles and invalid carriagesDiscretionary
30990Manufacture of other transport equipment n.e.c.Discretionary
31010Manufacture of office and shop furnitureDiscretionary
31020Manufacture of kitchen furnitureDiscretionary
31030Manufacture of mattressesDiscretionary
31090Manufacture of other furnitureDiscretionary
32110Striking of coinsYes
32120Manufacture of jewellery and related articlesYes
32130Manufacture of imitation jewellery and related articlesYes
32200Manufacture of musical instrumentsDiscretionary
32300Manufacture of sports goodsDiscretionary
32400Manufacture of games and toysDiscretionary
32501Manufacture of medical and dental instruments and supplies (excl. dentures)Discretionary
32502Manufacture of dentures, dental implants, etc.Discretionary
32910Manufacture of brooms and brushesDiscretionary
32991Manufacture of safety equipmentYes
32999Other manufacture of products n.e.c.Yes
33110Repair of fabricated metal productsDiscretionary
33121Repair and maintenance of general-purpose machinesDiscretionary
33122Repair and maintenance of agricultural and forestry machinesDiscretionary
33123Repair and maintenance of metal working machines and other machine toolsDiscretionary
33129Repair and maintenance of other special-purpose machinesDiscretionary
33130Repair of electronic and optical equipmentDiscretionary
33140Repair of electrical equipmentDiscretionary
33150Repair and maintenance of ships and boatsDiscretionary
33160Repair and maintenance of aircraft and spacecraftYes
33170Repair and maintenance of other transport equipmentDiscretionary
33190Repair of other equipmentDiscretionary
33200Installation of industrial machinery and equipmentDiscretionary
35111Production of electricity with hydropower and wind powerDiscretionary
35112Separate production of electricity with thermal powerDiscretionary
35113Combined heat and power productionDiscretionary
35114Production of electricity with nuclear powerDiscretionary
35115Heat and power production for industryDiscretionary
35120Transmission of electricityDiscretionary
35130Distribution of electricityDiscretionary
35140Trade of electricityDiscretionary
35210Manufacture of gasDiscretionary
35220Distribution of gaseous fuels through mainsDiscretionary
35230Trade of gas through mainsDiscretionary
35301Separate production and distribution of district heat and air conditioningDiscretionary
35302Separate production of heat and air conditioning for industryDiscretionary
36000Water collection, treatment and supplyDiscretionary
38110Collection of non-hazardous wasteDiscretionary
38120Collection of hazardous wasteDiscretionary
38210Treatment and disposal of non-hazardous wasteDiscretionary
38220Treatment and disposal of hazardous wasteDiscretionary
38310Dismantling of wrecksDiscretionary
38320Recovery of sorted materialsDiscretionary
39000Remediation activities and other waste management servicesYes
41100Development of building projectsDiscretionary
41200Construction of residential and non-residential buildingsDiscretionary
42110Construction of roads and motorwaysDiscretionary
42120Construction of railways and underground railwaysDiscretionary
42130Construction of bridges and tunnelsYes
42210Construction of utility projects for fluidsDiscretionary
42220Construction of utility projects for electricity and telecommunicationsDiscretionary
42910Construction of water projectsDiscretionary
42991Development and building of civil engineering projectsYes
42999Other civil engineering n.e.c.Discretionary
43120Site preparationDiscretionary
43130Test drilling and boringDiscretionary
43210Electrical installationDiscretionary
43220Plumbing, heat and air-conditioning installationDiscretionary
43291Installation of heat, sound and vibration insulationDiscretionary
43292Installation of lifts and escalatorsDiscretionary
43299Construction installation n.e.c.Discretionary
43320Joinery installationDiscretionary
43330Floor and wall coveringDiscretionary
43390Other building completion and finishingYes
43910Roofing activitiesDiscretionary
43991Renting of construction or demolition equipment with operatorDiscretionary
43999Other specialised construction activities n.e.c.Discretionary
45111Wholesale of cars and light motor vehiclesDiscretionary
45112Retail sale of cars and light motor vehiclesDiscretionary
45191Wholesale of lorries and other heavy motor vehiclesDiscretionary
45192Retail sale of touring caravans and motor vehicles n.e.c.Discretionary
45201Maintenance and repair of motor vehicles (excl. tyres)Discretionary
45202Repair of tyresDiscretionary
45311Wholesale of motor vehicle parts and accessories (excl. tyres)Discretionary
45312Wholesale of tyresDiscretionary
45321Retail sale of motor vehicle parts and accessories (excl. tyres)Discretionary
45322Retail sale of tyresDiscretionary
45401Wholesale of motorcycles and related parts and accessoriesDiscretionary
45402Retail sale of motorcycles and related parts and accessoriesDiscretionary
45403Maintenance and repair of motorcyclesDiscretionary
46110Agents involved in the sale of agricultural raw materials, live animals, textile raw materials and semi-finished goodsYes
46120Agents involved in the sale of fuels, ores, metals and industrial chemicalsDiscretionary
46130Agents involved in the sale of timber and building materialsDiscretionary
46140Agents involved in the sale of machinery, industrial equipment, ships and aircraftDiscretionary
46150Agents involved in the sale of furniture, household goods, hardware and ironmongeryYes
46160Agents involved in the sale of textiles, clothing, fur, footwear and leather goodsYes
46170Agents involved in the sale of food, beverages and tobaccoDiscretionary
46181Agents involved in the sale of paper and paper productsDiscretionary
46189Agents specialised in the sale of particular products n.e.c.Discretionary
46190Agents involved in the sale of a variety of goodsYes
46210Wholesale of grain, unmanufactured tobacco, seeds and animal feedsDiscretionary
46220Wholesale of flowers and plantsDiscretionary
46230Wholesale of live animalsDiscretionary
46240Wholesale of hides, skins and leatherYes
46310Wholesale of fruit and vegetablesDiscretionary
46320Wholesale of meat and meat productsDiscretionary
46331Wholesale of dairy produce, eggs and edible oils and fatsDiscretionary
46332Wholesale of eggsDiscretionary
46340Wholesale of beveragesDiscretionary
46350Wholesale of tobacco productsDiscretionary
46360Wholesale of sugar and chocolate and sugar confectioneryDiscretionary
46370Wholesale of coffee, tea, cocoa and spicesDiscretionary
46381Wholesale of fishNo
46382Wholesale of health foodDiscretionary
46383Wholesale of pet foodDiscretionary
46389Wholesale of food n.e.c.Discretionary
46390Non-specialised wholesale of food, beverages and tobaccoYes
46411Wholesale of fabrics and yarnsDiscretionary
46412Wholesale of textilesDiscretionary
46421Wholesale of clothing and footwearYes
46422Wholesale of footwearYes
46431Wholesale of electrical household appliancesDiscretionary
46432Wholesale of radio and television goodsDiscretionary
46433Wholesale of photographic equipment and suppliesDiscretionary
46434Wholesale of optical goodsDiscretionary
46441Wholesale of household articlesDiscretionary
46442Wholesale of household cleaning materialsDiscretionary
46450Wholesale of perfume and cosmeticsDiscretionary
46461Wholesale of drugsDiscretionary
46462Wholesale of diagnostic instruments and medical and orthopaedic equipmentDiscretionary
46470Wholesale of furniture, carpets and lighting equipmentDiscretionary
46480Wholesale of watches and jewelleryYes
46491Wholesale of stationary and other office suppliesDiscretionary
46492Wholesale of booksYes
46493Wholesale of sports goodsDiscretionary
46494Wholesale of musical instruments and suppliesDiscretionary
46495Wholesale of boats and boating accessoriesDiscretionary
46496Wholesale of toys and gamesDiscretionary
46499Wholesale of other household goods n.e.c.Yes
46510Wholesale of computers, computer peripheral equipment and softwareDiscretionary
46521Wholesale of telecommunication equipmentDiscretionary
46522Wholesale of electronic componentsDiscretionary
46610Wholesale of agricultural machinery, equipment and suppliesDiscretionary
46620Wholesale of machine toolsDiscretionary
46630Wholesale of mining, construction and civil engineering machineryDiscretionary
46640Wholesale of machinery for the textile industry and of sewing and knitting machinesDiscretionary
46650Wholesale of office furnitureYes
46660Wholesale of other office machinery and equipmentYes
46691Wholesale of electrical equipment and suppliesDiscretionary
46692Wholesale of other machinery for use in industryDiscretionary
46699Wholesale of machinery and equipment n.e.c.Discretionary
46711Wholesale of liquid and gaseous fuelsDiscretionary
46719Wholesale of other fuelsDiscretionary
46720Wholesale of metals and metal oresYes
46731Wholesale of roundwoodDiscretionary
46732Wholesale of wood productsDiscretionary
46733Wholesale of metal and mineral productsDiscretionary
46734Wholesale of bathroom furniture and suppliesDiscretionary
46735Wholesale of wallpaper and floor coveringsDiscretionary
46739Non-specialized wholesale of construction materialsDiscretionary
46741Wholesale of tools and materialsDiscretionary
46742Wholesale of plumbing and heating equipment and suppliesDiscretionary
46750Wholesale of chemical productsDiscretionary
46760Wholesale of other intermediate productsDiscretionary
46770Wholesale of waste and scrapDiscretionary
46901Non-specialized wholesaleDiscretionary
46909Wholesale n.e.c.Discretionary
47111Retail sale in large supermarkets (over 1,000 m²)Discretionary
47112Retail sale in small supermarkets (over 400 m² but not more than 1,000 m²)Discretionary
47113Retail sale in self-service stores (over 100 m² but not more than 400 m²)Discretionary
47114Retail sale from food, confectionery, etc., kiosks (not more than 100 m²)Discretionary
47191Retail sale in self-service department stores (over 2,500 m²)Discretionary
47192Retail sale in department stores (over 2,500 m²)Discretionary
47199Retail sale in small department stores and other non-specialised stores (not more than 2,500 m²)Discretionary
47210Retail sale of fruit and vegetables in specialised storesDiscretionary
47220Retail sale of meat and meat products in specialised storesDiscretionary
47230Retail sale of fish, crustaceans and molluscs in specialised storesNo
47241Retail sale of bakery productsYes
47242Retail sale of sugar confectioneryYes
47250Retail sale of beverages in specialised storesDiscretionary
47260Retail sale of tobacco products in specialised storesDiscretionary
47291Ice cream sale from kiosksYes
47292Retail sale of health foodYes
47299Other specialized retail sale of perishable goodsDiscretionary
47301Service station activitiesDiscretionary
47302Automated retail sale of automotive fuelDiscretionary
47410Retail sale of computers, peripheral units and software in specialised storesDiscretionary
47420Retail sale of telecommunications equipment in specialised storesDiscretionary
47430Retail sale of audio and video equipment in specialised storesDiscretionary
47511Retail sale of fabricsYes
47512Retail sale of yarns and needlework suppliesDiscretionary
47521Non-specialized retail sale of hardware, plumbing and building materialsDiscretionary
47522Retail sale of paintsDiscretionary
47523Retail sale of kitchen and sanitary fixturesDiscretionary
47529Other retail sale of hardware, plumbing and building materialsDiscretionary
47531Retail sale of carpets and curtainsDiscretionary
47532Retail sale of wallpaper and floor coveringDiscretionary
47540Retail sale of electrical household appliances in specialised storesDiscretionary
47591Retail sale of furnitureDiscretionary
47592Retail sale of electrical supplies and lightingDiscretionary
47593Retail sale of rubber and plastic goodsDiscretionary
47594Retail sale of household articlesYes
47595Retail sale of musical equipment and suppliesDiscretionary
47596Locksmiths and key cuttersDiscretionary
47599Retail sale of household equipment n.e.c.Discretionary
47610Retail sale of books in specialised storesDiscretionary
47621Retail sale of stationary and office suppliesYes
47622Retail sale of journals and periodicalsYes
47630Retail sale of music and video recordings in specialised storesYes
47641Retail sale of sports equipment and bicyclesDiscretionary
47642Retail sale of boats and boating accessoriesDiscretionary
47650Retail sale of games and toys in specialised storesDiscretionary
47711Retail sale of women's clothingYes
47712Retail sale of men's clothingYes
47713Retail sale of children's clothingDiscretionary
47714Retail sale of furs and leather clothingYes
47715Retail sale of hats and capsYes
47719Retail sale of clothing in non-specialized storesYes
47721Retail sale of footwear and leather goodsYes
47722Retail sale of bagsYes
47730Dispensing chemist in specialised storesDiscretionary
47740Retail sale of medical and orthopaedic goods in specialised storesDiscretionary
47750Retail sale of cosmetic and toilet articles in specialised storesDiscretionary
47761Retail sale of flowersDiscretionary
47762Flower kiosksDiscretionary
47763Retail sale of gardening goods and suppliesDiscretionary
47764Retail sale of pets, pet food and pet suppliesDiscretionary
47770Retail sale of watches and jewellery in specialised storesYes
47781Retail sale of art; art gallery activitiesDiscretionary
47782Retail sale of photographic equipment; photography servicesYes
47783Retail sale of optical goodsDiscretionary
47784Retail sale of perambulators and accessoriesDiscretionary
47785Retail sale of gift articles and hobby materialsYes
47789Retail sale of other new goodsDiscretionary
47791Antiques shopsDiscretionary
47792Second-hand bookshopsDiscretionary
47793Auction housesDiscretionary
47799Retail sale of other second-hand goods in storesYes
47810Retail sale via stalls and markets of food, beverages and tobacco productsYes
47820Retail sale via stalls and markets of textiles, clothing and footwearYes
47890Retail sale via stalls and markets of other goodsYes
47911Retail sale of books, music and video recordings via mail order houses and net commerceDiscretionary
47912Retail sale of clothing via mail order houses and net commerceDiscretionary
47913Retail sale of a wide array of products via mail order houses and net commerceDiscretionary
47919Other retail sale via mail order houses and net commerceDiscretionary
47990Other retail sale not in stores, stalls or marketsYes
49100Passenger rail transport, interurbanDiscretionary
49200Freight rail transportDiscretionary
49310Urban and suburban passenger land transportYes
49320Taxi operationYes
49391Scheduled long-distance bus and motor coach transportYes
49392Non-scheduled bus and motor-coach transportYes
49399Other passenger land transport n.e.c.Yes
49410Freight transport by roadDiscretionary
49420Removal servicesDiscretionary
49500Transport via pipelineYes
50101Sea passenger transportYes
50102Coastal passenger water transportYes
50201Sea freight water transportDiscretionary
50202Coastal freight water transportDiscretionary
50300Inland passenger water transportYes
50400Inland freight water transportDiscretionary
51101Scheduled air transportYes
51102Non-scheduled air transportDiscretionary
51210Freight air transportYes
51220Space transportDiscretionary
52100Warehousing and storageDiscretionary
52211Bus and motor-coach stationsDiscretionary
52212Road transport terminalsDiscretionary
52213Operation of paid parking lots or garagesYes
52219Other supporting land transport activitiesDiscretionary
52229Other supporting water transport activitiesDiscretionary
52230Service activities incidental to air transportationYes
52240Cargo handlingDiscretionary
52291Forwarding and freightingDiscretionary
52299Activities of other transport agenciesDiscretionary
53100Postal activities under universal service obligationDiscretionary
53200Other postal and courier activitiesDiscretionary
55109Motels, guest houses and similar accommodationYes
55201Youth hostels and mountain refugesYes
55209Holiday villages and other short-stay accommodationDiscretionary
55300Camping grounds, recreational vehicle parks and trailer parksDiscretionary
55901Residential hotels, boarding houses and similar accommodationDiscretionary
55902Farmhouse, bed & breakfast accommodationYes
55903Renting of holiday cottagesDiscretionary
55909Provision of accommodation n.e.c.Yes
56103Food kiosksDiscretionary
56210Event catering activitiesYes
56290Other food service activitiesYes
56301Beer and drink barsYes
56302Cafés and coffee barsYes
58110Book publishingDiscretionary
58120Publishing of directories and mailing listsDiscretionary
58130Publishing of newspapersYes
58141Publishing of local papers and periodicalsYes
58142Publishing of journals and periodicalsYes
58190Other publishing activitiesYes
58210Publishing of computer gamesDiscretionary
58290Other software publishingDiscretionary
59110Motion picture, video and television programme production activitiesDiscretionary
59120Motion picture, video and television programme post-production activitiesDiscretionary
59130Motion picture, video and television programme distribution activitiesYes
59140Motion picture projection activitiesYes
59200Sound recording and music publishing activitiesYes
60100Radio broadcastingYes
60201Television programming and broadcasting activities (excl. pay television channels)Discretionary
60202Pay television channel activitiesDiscretionary
61100Wired telecommunications activitiesDiscretionary
61200Wireless telecommunications activitiesDiscretionary
61300Satellite telecommunications activitiesYes
61900Other telecommunications activitiesDiscretionary
62010Computer programming activitiesDiscretionary
62020Computer consultancy activitiesDiscretionary
62030Computer facilities management activitiesDiscretionary
62090Other information technology and computer service activitiesDiscretionary
63110Data processing, hosting and related activitiesDiscretionary
63120Web portalsYes
63910News agency activitiesYes
63990Other information service activities n.e.c.Discretionary
64110Central bankingNo
64190Other monetary intermediationNo
64200Activities of holding companiesDiscretionary
64300Trusts, funds and similar financial entitiesDiscretionary
64910Financial leasingNo
64920Other credit grantingNo
64990Other financial service activities, except insurance and pension funding n.e.c.No
65110Life insuranceDiscretionary
65121Non-life insurance companiesDiscretionary
65122Insurance associationsDiscretionary
65129Other non-life insuranceDiscretionary
65300Pension fundingDiscretionary
66110Administration of financial marketsDiscretionary
66120Security and commodity contracts brokerageDiscretionary
66190Other activities auxiliary to financial services, except insurance and pension fundingDiscretionary
66210Risk and damage evaluationDiscretionary
66220Activities of insurance agents and brokersDiscretionary
66290Other activities auxiliary to insurance and pension fundingDiscretionary
66300Fund management activitiesDiscretionary
68100Buying and selling of own real estateDiscretionary
68201Letting of dwellingsDiscretionary
68202Operation of dwellings and residential real estateDiscretionary
68209Letting of other real estateDiscretionary
68310Real estate agenciesDiscretionary
68320Management of real estate on a fee or contract basisDiscretionary
69101Legal representation activitiesDiscretionary
69102Legal advisory activitiesDiscretionary
69103Advisory activities concerning patentsDiscretionary
69109Other legal activitiesDiscretionary
69201Book-keeping and closing-of-accounts activitiesDiscretionary
69202Auditing servicesDiscretionary
69209Other accounting activitiesDiscretionary
70100Activities of head officesDiscretionary
70210Public relations and communication activitiesDiscretionary
70220Business and other management consultancy activitiesDiscretionary
71110Architectural activitiesDiscretionary
71121Town and city planningDiscretionary
71122Civil engineering activitiesDiscretionary
71123Structural engineering activitiesDiscretionary
71124Heating, plumbing and air-conditioning designDiscretionary
71125Electrical engineering designDiscretionary
71126Other construction activitiesDiscretionary
71127Mechanical and process engineering designDiscretionary
71129Other architectural and engineering activities and related technical consultancyDiscretionary
71201Motor vehicle inspectionDiscretionary
71202Other technical testing and analysisDiscretionary
72110Research and experimental development on biotechnologyDiscretionary
72191Research and development on medical sciencesDiscretionary
72192Research and development on other natural sciencesYes
72193Research and development on engineering and technologyDiscretionary
72200Research and experimental development on social sciences and humanitiesYes
73111Advertising agency activitiesYes
73112Direct and outdoor advertising activitiesYes
73119Other advertising activitiesYes
73120Media representationYes
73200Market research and public opinion pollingDiscretionary
74101Graphic design activitiesYes
74102Interior design activitiesDiscretionary
74109Industrial design activitiesYes
74201Photographic studio and other photographic activitiesYes
74202Photographic laboratory activitiesDiscretionary
74300Translation and interpretation activitiesDiscretionary
74901Show production and management activitiesYes
74909Other professional, scientific and technical activitiesYes
75000Veterinary activitiesDiscretionary
77110Renting and leasing of cars and light motor vehiclesYes
77120Renting and leasing of trucksYes
77210Renting and leasing of recreational and sports goodsYes
77220Renting of video tapes and disksYes
77290Renting and leasing of other personal and household goodsYes
77310Renting and leasing of agricultural machinery and equipmentDiscretionary
77320Renting and leasing of construction and civil engineering machinery and equipmentDiscretionary
77330Renting and leasing of office machinery and equipment (including computers)Discretionary
77340Renting and leasing of water transport equipmentYes
77350Renting and leasing of air transport equipmentYes
77390Renting and leasing of other machinery, equipment and tangible goods n.e.c.Yes
77400Leasing of intellectual property and similar products, except copyrighted worksDiscretionary
78100Activities of employment placement agenciesDiscretionary
78200Temporary employment agency activitiesYes
78300Other human resources provisionDiscretionary
79110Travel agency activitiesYes
79120Tour operator activitiesYes
79900Other reservation service and related activitiesYes
80100Private security activitiesYes
80200Security systems service activitiesDiscretionary
80300Investigation activitiesYes
81100Combined facilities support activitiesDiscretionary
81210General cleaning of buildingsDiscretionary
81220Other building and industrial cleaning activitiesDiscretionary
81291Street and road cleaning activitiesDiscretionary
81299Cleaning activities n.e.c.Discretionary
81300Landscape service activitiesDiscretionary
82110Combined office administrative service activitiesDiscretionary
82191Secretarial and other specialised office support activitiesYes
82192Mailing activitiesYes
82200Activities of call centresYes
82300Organisation of conventions and trade showsYes
82910Activities of collection agencies and credit bureausDiscretionary
82920Packaging activitiesDiscretionary
82990Other business support service activities n.e.c.Yes
84110General public administration activitiesDiscretionary
84121Administration of education and cultural servicesDiscretionary
84122Administration of health care and social securityDiscretionary
84130Regulation of and contribution to more efficient operation of businessesDiscretionary
84210Foreign affairsDiscretionary
84220Defence activitiesDiscretionary
84231Administration of justiceDiscretionary
84232Prison administration and provision of correctional servicesDiscretionary
84241Police serviceDiscretionary
84242Border guard service and civil defence activitiesDiscretionary
84250Fire service activitiesDiscretionary
84301Social security activities of the Social Insurance InstitutionDiscretionary
84302Mandatory employment pension insuranceDiscretionary
84309Other compulsory social security activitiesDiscretionary
85100Pre-primary educationYes
85200Primary educationYes
85311Secondary educationDiscretionary
85312Upper secondary general educationYes
85320Technical and vocational secondary educationYes
85410Post-secondary non-tertiary educationDiscretionary
85420Tertiary educationDiscretionary
85510Sports and recreation educationYes
85520Cultural educationYes
85530Driving school activitiesYes
85591Folk high schools, adult education centres, evening institutes, etc.Yes
85592In-service training centresYes
85593Language schools and centresYes
85599Other educational institutionsYes
85600Educational support activitiesYes
86101Hospital activities properDiscretionary
86102Rehabilitation centres and nursing homesDiscretionary
86210General medical practice activitiesDiscretionary
86220Specialist medical practice activitiesYes
86230Dental practice activitiesDiscretionary
86902Laboratory examinationsDiscretionary
86903Diagnostic imaging examinationsYes
86904Ambulance serviceDiscretionary
86909Other health care servicesYes
87101Residential nursing care activities for the elderlyYes
87102Residential nursing care activities for the disabled (excl. residential nursing care activities for mental retardation)Yes
87201Residential nursing and care activities for mental retardationYes
87202Residential care activities for mental healthYes
87203Institutions for substance abusersDiscretionary
87204Residential care activities for substance abuseDiscretionary
87301Sheltered housing activities for the elderlyDiscretionary
87302Sheltered housing activities for the disabled (excl. sheltered housing activities for mental retardation)Discretionary
87901Residential and professional family care activities for children and young peopleYes
87902Mother and child homes and sheltersYes
87909Other institutions and housing servicesYes
88101Home help services for the elderly and disabledDiscretionary
88102Day activity services for the elderlyDiscretionary
88103Day activity and sheltered work services for the disabledDiscretionary
88109Other services without accommodation for the elderly and disabledDiscretionary
88911Child day-care homesYes
88919Other child day-careDiscretionary
88991Home help services for others that the elderly and disabledYes
88992Day activity and sheltered work services for others than the elderly and disabledYes
88993Outpatient rehabilitation for intoxicant abusersYes
88999Other social work activities without accommodation n.e.c.Yes
90010Performing artsYes
90020Support activities to performing artsYes
90030Artistic creationDiscretionary
90040Operation of arts facilitiesYes
91010Library and archives activitiesDiscretionary
91020Museums activitiesYes
91030Operation of historical sites and buildings and similar visitor attractionsYes
91040Botanical and zoological gardens and nature reserves activitiesYes
92000Gambling and betting activitiesYes
93110Operation of sports facilitiesYes
93120Activities of sport clubsYes
93130Fitness facilitiesYes
93190Other sports activitiesYes
93210Activities of amusement parks and theme parksYes
93291Skiing centre activitiesDiscretionary
93299Amusement and recreation activities n.e.c.Yes
94110Activities of business and employers membership organisationsDiscretionary
94120Activities of professional membership organisationsDiscretionary
94200Activities of trade unionsYes
94910Activities of religious organisationsYes
94920Activities of political organisationsDiscretionary
94991Research and cultural organizationsYes
94999Activities of other membership organisations n.e.c.Yes
95110Repair of computers and peripheral equipmentDiscretionary
95120Repair of communication equipmentYes
95210Repair of consumer electronicsYes
95220Repair of household appliances and home and garden equipmentDiscretionary
95230Repair of footwear and leather goodsYes
95240Repair of furniture and home furnishingsDiscretionary
95250Repair of watches, clocks and jewelleryYes
95290Repair of other personal and household goodsDiscretionary
96011Washing and dry-cleaning services for enterprisesYes
96012Washing and dry-cleaning services for householdsDiscretionary
96021Hairdressing activitiesDiscretionary
96022Beauty treatment activitiesDiscretionary
96030Funeral and related activitiesDiscretionary
96040Physical well-being activitiesYes
96090Other personal service activities n.e.c.Discretionary
97000Activities of households as employers of domestic personnelDiscretionary
98100Undifferentiated goods-producing activities of private households for own useDiscretionary
98200Undifferentiated service-producing activities of private households for own useDiscretionary
99000Activities of extraterritorial organisations and bodiesDiscretionary