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45.20

Maintenance and repair of motor vehicles

- maintenance and repair of motor vehicles: . mechanical repairs . electrical repairs . electronic injection systems repair . ordinary servicing . bodywork repair . repair of motor vehicle parts . washing, polishing, etc. . spraying and painting . repair of screens and windows . repair of motor vehicle seats - tyre and tube repair, fitting or replacement - anti-rust treatment - installation of parts and accessories not as part of the manufacturing process

Name
Maintenance and repair of 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

  • maintenance and repair of motor vehicles:; mechanical repairs; electrical repairs; electronic injection systems repair; ordinary servicing; bodywork repair; repair of motor vehicle parts; washing, polishing, etc.; spraying and painting; repair of screens and windows; repair of motor vehicle seats
  • tyre and tube repair, fitting or replacement
  • anti-rust treatment
  • installation of parts and accessories not as part of the manufacturing process

Usually excludes

  • retreading and rebuilding of tyres, see 22.11

Source: the official APR activity classification.