Wholesale of other machinery and equipment

- wholesale of transport equipment except motor vehicles, motorcycles and bicycles - wholesale of production-line robots - wholesale of wires and switches and other installation equipment for industrial use - wholesale of other electrical material such as electrical motors, transformers - wholesale of other machinery n.e.c. for use in industry (except mining, construction, civil engineering and textile industry), trade and navigation and other services

Name
Wholesale of other machinery and equipment
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 transport equipment except motor vehicles, motorcycles and bicycles
  • wholesale of production-line robots
  • wholesale of wires and switches and other installation equipment for industrial use
  • wholesale of other electrical material such as electrical motors, transformers
  • wholesale of other machinery n.e.c. for use in industry (except mining, construction, civil engineering and textile industry), trade and navigation and other services

Usually excludes

  • wholesale of motor vehicles, trailers and caravans, see 45.1
  • wholesale of motor vehicle parts, see 45.31
  • wholesale of motorcycles, see 45.40
  • wholesale of bicycles, see 46.49

Source: the official APR activity classification.