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46.34

Wholesale of beverages

- wholesale of alcoholic beverages - wholesale of non-alcoholic beverages

Name
Wholesale of beverages
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 of alcoholic beverages
  • wholesale of non-alcoholic beverages

Usually excludes

  • blending of wine or distilled spirits, see 11.01, 11.02

Source: the official APR activity classification.