This class includes activities in connection with analysis, design and programming of systems ready to use. This usually involves the analysis of the users' needs and problems, consultancy on the most economic solution and producing the necessary software to realize this solution. Also included is the simple writing of programs following directives of the user. Specifically, these activities involve development, production, supply and documentation of order-made software based on orders from specific users and easy-order and ready-made (non-customized) software.

Exclusions: Reproduction of non-customized software is classified in class 2230 (Reproduction of recorded media).

Similar activities carried out as an integrated part of the reselling of software are classified in class 5239 (Other retail sale in specialized stores).

Software consultancy provided in conjunction with hardware consultancy is classified in class 7210.