Retail sale via stalls and markets of food, beverages and tobacco products

Retail sale via stalls and markets of food, beverages and tobacco products

Name
Retail sale via stalls and markets of food, beverages and tobacco products
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 via stalls and markets of food, beverages and tobacco products

Usually excludes

  • retail sale of prepared food for immediate consumption (mobile food vendors), see 56.10

Source: the official APR activity classification.