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47.30
Retail sale of automotive fuel in specialised stores
- retail sale of fuel for motor vehicles and motorcycles
- Name
- Retail sale of automotive fuel in specialised stores
- Sector
- G - Wholesale and retail trade; repair of motor vehicles and motorcycles
Lump-sum tax
Check lump-sum tax conditionsTrade 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 fuel for motor vehicles and motorcycles
Usually excludes
- wholesale of fuels, see 46.71
- retail sale of liquefied petroleum gas for cooking or heating, see 47.78