Agents involved in the sale of furniture, household goods, hardware and ironmongery

Agents involved in the sale of furniture, household goods, hardware and ironmongery

Name
Agents involved in the sale of furniture, household goods, hardware and ironmongery
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

  • Agents involved in the sale of furniture, household goods, hardware and ironmongery

Usually excludes

  • wholesale trade in own name, see 46.2 to 46.9
  • retail sale by non-store commission agents, see 47.99

Source: the official APR activity classification.