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47.71
Retail sale of clothing in specialised stores
- retail sale of articles of clothing - retail sale of articles of fur - retail sale of clothing accessories such as gloves, ties, braces etc.
- Name
- Retail sale of clothing 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 articles of clothing
- retail sale of articles of fur
- retail sale of clothing accessories such as gloves, ties, braces etc.
Usually excludes
- retail sale of textiles, see 47.51