Other retail sale not in stores, stalls or markets

- retail sale of any kind of product in any way that is not included in previous classes: . by direct sales or door-to-door sales persons . through vending machines etc. - direct selling of fuel (heating oil, firewood, etc.), delivered to the customers premises - activities of non-store auctions (retail, except Internet) - retail sale by (non-store) commission agents

Name
Other retail sale not in stores, stalls or markets
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 any kind of product in any way that is not included in previous classes:; by direct sales or door-to-door sales persons; through vending machines etc.
  • direct selling of fuel (heating oil, firewood, etc.), delivered to the customers premises
  • activities of non-store auctions (retail, except Internet)
  • retail sale by (non-store) commission agents

Source: the official APR activity classification.