Other retail sale of new goods in specialised stores

- retail sale of photographic, optical and precision equipment - activities of opticians - retail sale of souvenirs, craftwork and religious articles - activities of commercial art galleries - retail sale of household fuel oil, bottled gas, coal and fuel wood - retail sale of weapons and ammunition - retail sale of stamps and coins - retail trade services of commercial art galleries - retail sale of non-food products n.e.c.

Name
Other retail sale of new goods 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 photographic, optical and precision equipment
  • activities of opticians
  • retail sale of souvenirs, craftwork and religious articles
  • activities of commercial art galleries
  • retail sale of household fuel oil, bottled gas, coal and fuel wood
  • retail sale of weapons and ammunition
  • retail sale of stamps and coins
  • retail trade services of commercial art galleries
  • retail sale of non-food products n.e.c.

Source: the official APR activity classification.