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45.40

Sale, maintenance and repair of motorcycles and related parts and accessories

- wholesale and retail sale of motorcycles, including mopeds - wholesale and retail sale of parts and accessories for motorcycles (including by commission agents and mail order houses) - maintenance and repair of motorcycles

Name
Sale, maintenance and repair of motorcycles and related parts and accessories
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 motorcycles, including mopeds
  • wholesale and retail sale of parts and accessories for motorcycles (including by commission agents and mail order houses)
  • maintenance and repair of motorcycles

Usually excludes

  • wholesale of bicycles and related parts and accessories, see 46.49
  • retail sale of bicycles and related parts and accessories, see 47.64
  • rental of motorcycles, see 77.39
  • repair and maintenance of bicycles, see 95.29

Source: the official APR activity classification.