Sale of cars and light motor vehicles

- wholesale and retail sale of new and used vehicles: . passenger motor vehicles, including specialised passenger motor vehicles such as ambulances and minibuses, etc. (with a weight not exceeding 3,5 tons)

Name: Sale of cars and light motor vehicles
Sector: G - Wholesale and retail trade; repair of motor vehicles and motorcycles

Lump-sum tax

Usually not eligible

Usually not eligible for lump-sum taxation: wholesale/retail trade and motor vehicle repair are excluded areas.

Usually includes

wholesale and retail sale of new and used vehicles:; passenger motor vehicles, including specialised passenger motor vehicles such as ambulances and minibuses, etc. (with a weight not exceeding 3,5 tons)

Usually excludes

wholesale and retail sale of parts and accessories for motor vehicles, see 45.3
rental of motor vehicles with driver, see 49.3
rental of motor vehicles without driver, see 77.1

Source: the official APR activity classification.