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47.79
Retail sale of second-hand goods in stores
- retail sale of second-hand books - retail sale of other second-hand goods - retail sale of antiques - activities of auctioning houses (retail)
- Name
- Retail sale of second-hand goods in 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 second-hand books
- retail sale of other second-hand goods
- retail sale of antiques
- activities of auctioning houses (retail)
Usually excludes
- retail sale of second-hand motor vehicles, see 45.1
- activities of Internet auctions and other non-store auctions (retail), see 47.91, 47.99
- activities of pawn shops, see 64.92