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46.52

Wholesale of electronic and telecommunications equipment and parts

- wholesale of electronic valves and tubes - wholesale of semi-conductor devices - wholesale of microchips and integrated circuits - wholesale of printed circuits - wholesale of blank audio and video tapes and diskettes, magnetic and optical disks (CDs, DVDs) - wholesale of telephone and communications equipment

Name
Wholesale of electronic and telecommunications equipment and parts
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 electronic valves and tubes
  • wholesale of semi-conductor devices
  • wholesale of microchips and integrated circuits
  • wholesale of printed circuits
  • wholesale of blank audio and video tapes and diskettes, magnetic and optical disks (CDs, DVDs)
  • wholesale of telephone and communications equipment

Usually excludes

  • wholesale of recorded audio and video tapes, CDs, DVDs, see 46.43
  • wholesale of computers and computer peripheral equipment, see 46.51

Source: the official APR activity classification.