Retail sale in non-specialised stores with food, beverages or tobacco predominating

- retail sale of a large variety of goods of which, however, food products, beverages or tobacco should be predominant: . activities of general stores that have, apart from their main sales of food products, beverages or tobacco, several other lines of merchandise such as wearing apparel, furniture, appliances, hardware, cosmetics etc.

Name
Retail sale in non-specialised stores with food, beverages or tobacco predominating
Sector
G - Wholesale and retail trade; repair of motor vehicles and motorcycles

Lump-sum tax

Check lump-sum tax conditions

Trade is usually not accepted for lump-sum taxation, but exceptions may apply for kiosks, trailers, or similar movable/prefabricated units.

Usually includes

  • retail sale of a large variety of goods of which, however, food products, beverages or tobacco should be predominant:; activities of general stores that have, apart from their main sales of food products, beverages or tobacco, several other lines of merchandise such as wearing apparel, furniture, appliances, hardware, cosmetics etc.

Source: the official APR activity classification.