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46.61

Wholesale of agricultural machinery, equipment and supplies

- wholesale of agricultural machinery and equipment: . ploughs, manure spreaders, seeders . harvesters . threshers . milking machines . poultry-keeping machines, bee-keeping machines . tractors used in agriculture and forestry

Name
Wholesale of agricultural machinery, equipment and supplies
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 agricultural machinery and equipment:; ploughs, manure spreaders, seeders; harvesters; threshers; milking machines; poultry-keeping machines, bee-keeping machines; tractors used in agriculture and forestry

Source: the official APR activity classification.