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46.77
Wholesale of waste and scrap
- wholesale of metal and non-metal waste and scrap and materials for recycling, including collecting, sorting, separating, stripping of used goods such as cars in order to obtain reusable parts, packing and repacking, storage and delivery, but without a real transformation process. Additionally, the purchased and sold waste has a remaining value.
- Name
- Wholesale of waste and scrap
- Sector
- G - Wholesale and retail trade; repair of motor vehicles and motorcycles
Lump-sum tax
Usually not eligibleUsually not eligible for lump-sum taxation: wholesale/retail trade and motor vehicle repair are excluded areas.
Usually includes
- wholesale of metal and non-metal waste and scrap and materials for recycling, including collecting, sorting, separating, stripping of used goods such as cars in order to obtain reusable parts, packing and repacking, storage and delivery, but without a real transformation process. Additionally, the purchased and sold waste has a remaining value.
Usually excludes
- collection of household and industrial waste, see 38.1
- treatment of waste, not for a further use in an industrial manufacturing process, but with the aim of disposal, see 38.2
- processing of waste and scrap and other articles into secondary raw material when a real transformation process is required (the resulting secondary raw material is fit for direct use in an industrial manufacturing process, but is not a final product), see 38.3
- dismantling of automobiles, computers, televisions and other equipment for materials recovery, see 38.31
- ship-breaking, see 38.31
- shredding of cars by means of a mechanical process, see 38.32
- retail sale of second-hand goods, see 47.79