NACE 69 – Legal and Accounting Activities | Public Tenders
NACE 69: Legal and accounting activities in public tenders. Which contracts, CPV codes and contracting authorities are relevant for the sector?
Definition: NACE 69 covers the provision of legal advisory, legal representation and tax advisory services as well as auditing services by certified professionals. The division belongs to the liberal professions and is part of Section M (Professional, scientific and technical activities).
What does NACE 69 cover?
NACE 69 (Legal and accounting activities) classifies law firms, partnerships and individual advisors providing legal, tax and business advisory services — an area of growing relevance in public procurement.
| Group | Title | Typical services |
|---|---|---|
| 69.1 | Legal activities | Lawyer services, litigation representation, contract drafting, opinions |
| 69.2 | Accounting, bookkeeping and auditing activities; tax consultancy | Annual accounts audit, tax returns, compliance advice |
Public Tenders – Legal and Accounting Activities
Public contracting authorities regularly award contracts for legal and advisory services — from individual opinions to framework agreements for ongoing legal advice.
Typical types of contract
- Legal advice and representation: Public procurement support, contract law, employment law, administrative law for authorities and public enterprises
- Legal opinions: Legal opinions on specific issues, constitutional law issues, EU law conformity
- Tax advice: VAT advice for public corporations, state aid law, charitable status law
- Auditing: Mandatory audits of public enterprises, special audits, audit of funding
- Compliance and data protection: Data protection advice, compliance management systems, internal audit
Relevant CPV codes
| CPV Code | Title | Application |
|---|---|---|
| 79100000 | Legal services | General legal advice and representation |
| 79110000 | Legal advisory and representation services | Lawyer services, litigation support |
| 79200000 | Accounting, auditing and fiscal services | Tax advice, auditing |
| 79210000 | Accounting and auditing services | Annual accounts audit, special audits |
| 79220000 | Fiscal services | Tax filings, tax law advice |
Contracting Authorities
Typical public contracting authorities in NACE 69 are:
- Federal and regional authorities: Ministries, regional governments, authorities with a need for ongoing legal advice
- Municipalities and municipal enterprises: Cities and municipalities, municipal utilities, housing companies
- Public enterprises and institutions: Hospital associations, universities, broadcasters
- Courts and public prosecutors' offices: Experts and assessors (in defined areas)
- EU institutions and international organisations: Consultancy contracts in the area of EU law and international law
FAQ
Are legal advisory services subject to the full procurement regime? In the EU, legal services covering representation before courts or authorities are excluded from the full procurement regime under Directive 2014/24/EU (Annex XIV). Many public contracting authorities nevertheless award such services competitively. Pure advisory services are in principle subject to public procurement law.
What eligibility requirements do public contracting authorities impose on legal advisors? Typical requirements are: admission to the bar or as a tax advisor/auditor, professional liability insurance in sufficient amount, references for comparable public mandates as well as evidence of the professional qualification of the advisors deployed.
- NACE M – Professional, scientific and technical activities: Parent section
- NACE 69.1 – Legal activities: Subgroup lawyer services
- NACE 69.2 – Accounting, bookkeeping and auditing activities; tax consultancy: Subgroup audit and tax services
- NACE 70 – Activities of head offices; management consultancy activities: Related division
Last updated: January 2026
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