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46.43

Wholesale of electrical household appliances

- wholesale of electrical household appliances - wholesale of radio and television equipment - wholesale of photographic and optical goods - wholesale of electrical heating appliances - wholesale of recorded audio and video tapes, CDs, DVDs

Name
Wholesale of electrical household appliances
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 electrical household appliances
  • wholesale of radio and television equipment
  • wholesale of photographic and optical goods
  • wholesale of electrical heating appliances
  • wholesale of recorded audio and video tapes, CDs, DVDs

Usually excludes

  • wholesale of blank audio and video tapes, CDs, DVDs, see 46.52
  • wholesale of sewing machines, see 46.64

Source: the official APR activity classification.