For buyers contracting authority
Many software tenders blur three different things: buying a packaged product, building something new, and rolling out what already exists. 72262000 is the middle one: new software built to your specification, with acceptance tied to working code.
The boundary that catches authorities most is 48000000, Software package and information systems. If the contract mainly licenses a packaged product and configures it, that is a package purchase, even when some custom work surrounds it. Reserve 72262000 for genuinely bespoke construction.
Two siblings sit close as well. Programming services of application software (72212000) is often used for narrower coding work one branch over, and Software implementation services (72263000) fits deploying or rolling out software rather than creating it. Pick by the dominant deliverable: design-and-build, configure-and-deploy, or buy-and-license.