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47.72
Retail sale of footwear and leather goods in specialised stores
- retail sale of footwear - retail sale of leather goods - retail sale of travel accessories of leather and leather substitutes
- Name
- Retail sale of footwear and leather goods 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 footwear
- retail sale of leather goods
- retail sale of travel accessories of leather and leather substitutes
Usually excludes
- retail sale of special sports equipment footwear such as ski boots, see 47.64