Back to directory
46.72

Wholesale of metals and metal ores

- wholesale of ferrous and non-ferrous metal ores - wholesale of ferrous and non-ferrous metals in primary forms - wholesale of ferrous and non-ferrous semi-finished metal products n.e.c. - wholesale of gold and other precious metals

Name
Wholesale of metals and metal ores
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 ferrous and non-ferrous metal ores
  • wholesale of ferrous and non-ferrous metals in primary forms
  • wholesale of ferrous and non-ferrous semi-finished metal products n.e.c.
  • wholesale of gold and other precious metals

Usually excludes

  • wholesale of metal scrap, see 46.77

Source: the official APR activity classification.