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47.52

Retail sale of hardware, paints and glass in specialised stores

- retail sale of hardware - retail sale of paints, varnishes and lacquers - retail sale of flat glass - retail sale of other building material such as bricks, wood, sanitary equipment - retail sale of do-it-yourself material and equipment

Name
Retail sale of hardware, paints and glass in specialised stores
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 hardware
  • retail sale of paints, varnishes and lacquers
  • retail sale of flat glass
  • retail sale of other building material such as bricks, wood, sanitary equipment
  • retail sale of do-it-yourself material and equipment

Source: the official APR activity classification.