Found: 443

Codes of economic activities eligible for the microbusiness tax regime in Armenia

List of codes that can use the microbusiness tax regime. The list is being filled and is not final yet.

AAgriculture, forestry and fishing
01.11.1
Sales tax 10%micro / 0%
Growing of cereals (except rice)
01.11.2
Sales tax 10%micro / 0%
Growing of cereals
01.11.3
Sales tax 10%micro / 0%
Growing of oilseeds
01.12.0
Sales tax 10%micro / 0%
Rice cultivation
01.13.1
Sales tax 10%micro / 0%
Growing of vegetable crops
01.13.2
Sales tax 10%micro / 0%
Growing of melons
01.13.3
Sales tax 10%micro / 0%
Growing of potatoes
This subclass includes: - growing of potatoes and their planting material
01.13.4
Sales tax 10%micro / 0%
Growing of mushrooms and truffles
01.13.5
Sales tax 10%micro / 0%
Growing vegetables and melon crops in greenhouses
01.13.9
Sales tax 10%micro / 0%
Growing of other vegetables, melons and root crops
01.14.0
Sales tax 10%micro / 0%
Growing of sugar cane
01.15.0
Sales tax 10%micro / 0%
Tobacco growing
01.16.0
Sales tax 10%micro / 0%
Growing of fiber crops
This subclass includes: - growing of cotton - growing of jute, kenaf and other fiber crops - growing of hemp and common hemp - growing of sisal and other fiber crops of the agave family - growing of abaca, muscovado and other fiber crops - growing of other fiber crops
01.19.1
Sales tax 10%micro / 0%
Growing of fodder crops
01.19.2
Sales tax 10%micro / 0%
Growing of flowers
This subclass includes: - growing of flowers, including cut flowers and flower cocoons - growing of flower seeds
01.19.9
Sales tax 10%micro / 0%
Growing of other non-perennial grain and field crops n
01.21.0
Sales tax 10%micro / 0%
Growing of grapes
01.22.0
Sales tax 10%micro / 0%
Growing of tropical and subtropical fruits
This subclass includes: - growing of tropical and subtropical fruits: avocados, bananas, including plantains, mangoes, papayas, guavas, feijoas, pineapples - growing of dates, figs, pomegranates - growing of other tropical and subtropical fruits
01.23.0
Sales tax 10%micro / 0%
Growing citrus fruits
01.24.1
Sales tax 10%micro / 0%
Growing of stone fruits
This subclass includes: - growing of peaches, including nectarines, apricots, cherries, plums, dogwoods and other stone fruits
01.24.2
Sales tax 10%micro / 0%
Growing of Indian fruits
This subclass includes: - growing of apples, pears, quinces and other Indian fruits
01.25.1
Sales tax 10%micro / 0%
Growing walnuts
01.25.2
Sales tax 10%micro / 0%
Growing of berries
This subclass includes: - growing of blueberries, currants, mulberries, strawberries, kiwis and other berries - growing of berry crop seedlings
01.25.9
Sales tax 10%micro / 0%
Growing of other fruits, berries and nuts, not elsewhere classified
01.26.0
Sales tax 10%micro / 0%
Growing of oil fruits
01.27.0
Sales tax 10%micro / 0%
Growing of crops for the preparation of beverages
This subclass includes: - growing of crops for the preparation of beverages: coffee, tea leaves, mate, cocoa - growing of other crops for the preparation of beverages
01.28.1
Sales tax 10%micro / 0%
Growing of spices and aromatic plants
This subclass includes: - growing of annual, biennial and perennial spices and aromatic plants: pepper of the genera Piper and Capsicum, chili, nutmeg, anise, vanilla, star anise, cardamom, cinnamon, cloves, mace, other spices and aromatic plants
01.28.2
Sales tax 10%micro / 0%
Growing of crops and medicinal plants containing narcotic substances
This subclass includes: - growing of crops and medicinal plants containing narcotic substances
01.29.1
Sales tax 10%micro / 0%
Growing coniferous trees for the New Year
01.29.9
Sales tax 10%micro / 0%
Growing of other perennial crops
01.30.1
Sales tax 10%micro / 0%
Growing of seedlings and rootstocks
01.30.9
Sales tax 10%micro / 0%
Growing of other planting material
01.41.0
Sales tax 10%micro / 0%
Raising of dairy cattle
01.42.0
Sales tax 10%micro / 0%
Raising of other cattle and buffaloes
This subclass includes: - raising of beef cattle and buffaloes - production of bull semen
01.43.0
Sales tax 10%micro / 0%
Breeding of horses and equines
01.44.0
Sales tax 10%micro / 0%
Camel breeding
This subclass includes: - breeding and semen production of camels
01.45.0
Sales tax 10%micro / 0%
Raising of sheep and goats
01.46.0
Sales tax 10%micro / 0%
Pig breeding
01.47.0
Sales tax 10%micro / 0%
Breeding of poultry
01.49.1
Sales tax 10%micro / 0%
Beekeeping, honey and beeswax production
01.49.2
Sales tax 10%micro / 0%
Breeding of domestic animals
This class includes: - breeding of domestic animals (except fish), such as dogs, cats, guinea fowl, parakeets and similar birds. Excludes: - breeding of domestic birds, see 01.47.0 - obtaining of hides and skins from hunting and trapping, see 01.70.1 - breeding of frogs, crocodiles and water worms on farms, see 03.21, 03.22 - fish farming, see 03.21, 03.22 - training and care of domestic animals, see 96.09
01.49.3
Sales tax 10%micro / 0%
Breeding of sphagnum, production of sphagnum cocoons
01.49.4
Sales tax 10%micro / 0%
Breeding of rabbits and other fur-bearing animals
01.49.9
Sales tax 10%micro / 0%
Breeding of other animals
01.50.0
Sales tax 10%micro / 0%
Mixed agriculture
01.61.1
Sales tax 10%micro / 0%
Operation of irrigation systems for agricultural purposes
This class includes: - operation of irrigation systems and installations for agricultural purposes. Excludes: - operation of irrigation canals, see 36.00.0 - drainage of construction sites, see 43.12 - drainage of natural soil, including agricultural and forestry land, see 43.12
01.61.2
Sales tax 10%micro / 0%
Operation of agricultural machinery
01.61.9
Sales tax 10%micro / 0%
Other support activities for crop production
01.62.0
Sales tax 10%micro / 0%
Support activities for animal husbandry
01.63.0
Sales tax 10%micro / 0%
Processing of agricultural crops
01.64.0
Sales tax 10%micro / 0%
Seed processing, seed stock formation
01.70.1
Sales tax 10%micro / 0%
Hunting, trapping wild animals
01.70.2
Sales tax 10%micro / 0%
Provision of services in the field of hunting
02.10.0
Sales tax 10%micro / 0%
Forestry, other activities related to forestry
02.20.1
Sales tax 10%micro / 0%
Production of round timber for the forestry industry
02.20.2
Sales tax 10%micro / 0%
Production of reinforcing timber, poles, wooden bars, etc
02.20.3
Sales tax 10%micro / 0%
Collection of firewood, wood residues, chips, sawdust, sawdust, and shavings for use as fuel
02.20.4
Sales tax 10%micro / 0%
Production of charcoal by traditional methods
02.30.0
Sales tax 10%micro / 0%
Collection of wild plants and forest products
02.40.0
Sales tax 10%micro / 0%
Support services to forestry
03.11.0
Sales tax 10%micro / 0%
Fishing on the high seas
This subclass includes: - fishing for commercial purposes, in the ocean, in the open sea or in coastal waters - fishing for shellfish and clams on the high seas - whaling - fishing for aquatic animals such as turtles, snakes, trepangs, sea urchins, etc. - processing and preserving fish on fishing vessels - collecting natural pearls, sponges, corals, algae and other marine bodies and materials. Excludes: - hunting of mammals in sea waters, such as walruses and seals (except whales), see 01.70.1 - whale farming on specialized vessels, see 10.11.0 - fish, crustaceans and molluscs farming in marine or coastal fisheries, see 10.20 - rental of pleasure boats with skipper as a means of transport in sea or coastal waters, including for fishing, see 50.10 - fish conservation and fisheries inspection services, see 84.24 - sport or recreational fishing, see 93.19 - activities of sport fishing reserves, see 93.19
03.12.1
Sales tax 10%micro / 0%
Freshwater fishing
This class includes: - commercial fishing in inland waters. Excludes: - fish, shellfish and mollusc farming, see 10.20 - fish conservation and monitoring services, see 84.24 - sport or recreational fishing, see 93.19 - operation of sport fishing reserves, see 93.19
03.12.2
Sales tax 10%micro / 0%
Freshwater crab fishing
03.12.9
Sales tax 10%micro / 0%
Hunting of other aquatic animals in freshwater
This subclass includes: - hunting of other aquatic animals in freshwater - collecting of other bodies and aquatic plants in freshwater
03.21.0
Sales tax 10%micro / 0%
Offshore fish farming
03.22.1
Sales tax 10%micro / 0%
Freshwater fish farming
03.22.2
Sales tax 10%micro / 0%
Breeding ornamental fish
03.22.9
Sales tax 10%micro / 0%
Farming of crustaceans, other shellfish and frogs
CManufacturing industry
10.11.0
Sales tax 7%micro / 0%
Meat processing and preserving
10.12.0
Sales tax 7%micro / 0%
Processing and preserving of poultry meat
10.13.1
Sales tax 7%micro / 0%
Production of dried, salted or smoked meat
10.13.2
Sales tax 7%micro / 0%
Production of cooked, smoked, raw smoked and other sausages, sausages, ham, meat pates and rolls, an
D jelly-coated meat
10.13.9
Sales tax 7%micro / 0%
Other meat and poultry production (e
G. minced meat for cutlets, meatballs, etc.)
10.20.0
Sales tax 7%micro / 0%
Processing and preserving of fish, crustaceans and molluscs
10.31.0
Sales tax 7%micro / 0%
Processing and preserving of potatoes
This subclass includes the processing and preserving of potatoes: - manufacture of ready-to-eat frozen potatoes - manufacture of dried potato puree - manufacture of potato snacks - manufacture of potato chips - manufacture of fine and coarse salted potato flour - industrial cleaning of potatoes
10.32.0
Sales tax 7%micro / 0%
Manufacture of fruit and vegetable juices
This subclass includes: - manufacture of fruit and vegetable juices - manufacture of concentrates from fresh fruits and vegetables
10.39.1
Sales tax 7%micro / 0%
Processing of fruits and vegetables and production of food products from them
10.39.2
Sales tax 7%micro / 0%
Production of jams, marmalades and jellies
10.39.3
Sales tax 7%micro / 0%
Roasting nuts and sunflower seeds
10.39.4
Sales tax 7%micro / 0%
Production of nut foods and pastes
10.39.5
Sales tax 7%micro / 0%
Production of perishable ready meals from fruits and vegetables
10.39.9
Sales tax 7%micro / 0%
Other processing and preserving of fruits and vegetables, not included in other groups
10.41.0
Sales tax 7%micro / 0%
Manufacture of oils and fats
10.42.0
Sales tax 7%micro / 0%
Manufacture of margarine and similar edible oils
This subclass includes: - manufacture of margarine - manufacture of spreads and other similar spreads - manufacture of cooking and frying fat mixtures
10.51.0
Sales tax 7%micro / 0%
Milk processing, butter and cheese production
10.52.0
Sales tax 7%micro / 0%
Manufacture of ice cream
10.61.1
Sales tax 7%micro / 0%
Manufacture of flour
This class includes: - manufacture of coarse and fine flour from wheat, rye, oats, maize and other cereals - manufacture of rice flour
10.61.2
Sales tax 7%micro / 0%
Production of cereals: This subclass includes: - production of cereals: processing of wheat, rice, rye, oats, maize and other cereals (dehusking, polishing, sugar coating, steaming, etc
)
10.61.9
Sales tax 7%micro / 0%
Manufacture of other products of the flour milling industry
10.62.0
Sales tax 7%micro / 0%
Manufacture of starch and starch products
10.71.1
Sales tax 7%micro / 0%
Manufacture of bread This subclass includes
- manufacture of bread and rolls
10.71.2
Sales tax 7%micro / 0%
Manufacture of fresh pastry goods
This class includes: - manufacture of cakes, pastries, muffins, fritters, pies, pancakes and other fresh pastry goods. Excludes: - manufacture of biscuits, see 10.72 - manufacture of pasta, see 10.73 - manufacture of bread and fresh pastry goods for immediate consumption in mass catering establishments, see division 56
10.72.0
Sales tax 7%micro / 0%
Manufacture of rusks, biscuits, long-life flour confectionery
10.73.0
Sales tax 7%micro / 0%
Manufacture of pasta and similar farinaceous products
10.81.0
Sales tax 7%micro / 0%
Sugar production
10.82.0
Sales tax 7%micro / 0%
Manufacture of cocoa, chocolate and sugar confectionery
10.83.0
Sales tax 7%micro / 0%
Coffee and tea processing
10.84.1
Sales tax 7%micro / 0%
Manufacture of condiments
10.84.2
Sales tax 7%micro / 0%
Salt production
This subclass includes: - grinding, screening, refining, refining of salt - production of table salt, including iodized salt
10.85.0
Sales tax 7%micro / 0%
Manufacture of prepared meals
10.86.1
Sales tax 7%micro / 0%
Manufacture of baby food
This subclass includes: - manufacture of infant formula - manufacture of baby food, including milk - manufacture of baby food
10.86.9
Sales tax 7%micro / 0%
Manufacture of other dietetic and homogenized foods
This class includes: - manufacture of low-calorie foods for maintaining normal body weight - manufacture of dietetic foods for medical purposes - manufacture of low-sodium foods, including low-sodium or sodium-free dietary salts - manufacture of gluten-free foods - manufacture of foods for people engaged in heavy, physically demanding work, as well as for athletes - manufacture of foods for patients suffering from diabetes
10.89.1
Sales tax 7%micro / 0%
Production of artificial honey and artificial sugar
10.89.2
Sales tax 7%micro / 0%
Yeast production
10.89.9
Sales tax 7%micro / 0%
Manufacture of other food products not elsewhere classified
10.91.0
Sales tax 7%micro / 0%
Manufacture of prepared feeds for farm animals
This class includes: - manufacture of prepared feeds, including concentrates and feed additives for farm animals - manufacture of unmixed feeds for farm animals - processing of animal slaughtering waste to produce feed. This class excludes: - manufacture of inedible flours, meals and other waste from fish and other aquatic animals for use in the production of feed, see 10.20 - processing of cottonseed meal, bagasse and other residues for the production of oils, see 10.41 - production of by-products which can be used as feed without further processing, e.g. by-products from the processing of oilseeds (see 10.41) or from the flour milling industry (see 10.61)
10.92.0
Sales tax 7%micro / 0%
Manufacture of prepared pet food
This class includes: - manufacture of prepared pet food (dogs, cats, birds, fish, etc.) - processing of offal to produce animal feed. This class excludes: - manufacture of inedible flours, meals and other waste from fish and other aquatic animals for use in animal feed, see 10.20 - processing of cottonseed meal, bagasse and other residues for the production of oils, see 10.41 - production of by-products that can be used as animal feed without further processing, such as by-products from the processing of oilseeds (see 10.41) or in the flour milling industry (see 10.61)
11.07.1
Sales tax 7%micro / 0%
Manufacture of natural mineral and other bottled waters
11.07.2
Sales tax 7%micro / 0%
Manufacture of flavoured and/or sweetened non-alcoholic beverages
This subclass includes: - manufacture of non-alcoholic beverages: flavoured or sweetened waters (lemonade, orangeade, cola, fruit drinks, tonics, other bottled drinks), flavoured but unsweetened mixed mineral waters (e.g. lemon-flavoured mineral water), iced coffee, iced tea. Excludes: - manufacture of fruit and vegetable juices, see 10.32 - manufacture of milk-based beverages, see 10.51 - manufacture of coffee, tea and mate, see 10.83 - manufacture of alcoholic beverages, see 11.01, 11.02.0, 11.03.0, 11.04.0, 11.05.0 - manufacture of non-alcoholic wine, see 11.02.0 - manufacture of non-alcoholic beer, see 11.05.0 - bottling and labelling services in wholesale trade, see 46.36, and services provided on a fee or contract basis, see 82.92.0
13.10.1
Sales tax 7%micro / 0%
Cotton fiber preparation and spinning
13.10.2
Sales tax 7%micro / 0%
Preparation and spinning of woolen yarn
13.10.3
Sales tax 7%micro / 0%
Silk thread preparation and spinning
13.10.4
Sales tax 7%micro / 0%
Yarn preparation and spinning
13.10.5
Sales tax 7%micro / 0%
Sewing thread production
13.10.9
Sales tax 7%micro / 0%
Preparation and spinning of other fibres
13.20.1
Sales tax 7%micro / 0%
Cotton fabric production
13.20.2
Sales tax 7%micro / 0%
Woolen fabric production
13.20.3
Sales tax 7%micro / 0%
Silk fabric production
13.20.4
Sales tax 7%micro / 0%
Voucher fabric production
13.20.9
Sales tax 7%micro / 0%
Other textile manufacturing
13.30.0
Sales tax 7%micro / 0%
Textile finishing
13.91.0
Sales tax 7%micro / 0%
Manufacture of knitted or crocheted fabrics by machine or hand
13.92.0
Sales tax 7%micro / 0%
Manufacture of made-up textile products, except apparel
13.93.0
Sales tax 7%micro / 0%
Manufacture of carpets and rugs
13.94.1
Sales tax 7%micro / 0%
Manufacture of ropes, cordage, twine and cables
13.94.2
Sales tax 7%micro / 0%
Production of nets, including anti-hail, shock-absorbing, and protective nets
13.95.0
Sales tax 7%micro / 0%
Manufacture of non-woven textile materials and articles thereof, except apparel
13.96.0
Sales tax 7%micro / 0%
Manufacture of other textile products of technical and industrial use
13.99.0
Sales tax 7%micro / 0%
Manufacture of other textile products not elsewhere classified
14.11.0
Sales tax 7%micro / 0%
Manufacture of leather clothing
14.12.0
Sales tax 7%micro / 0%
Manufacture of outerwear
14.13.1
Sales tax 7%micro / 0%
Manufacture of outerwear
14.13.2
Sales tax 7%micro / 0%
Individual tailoring of outerwear
14.14.0
Sales tax 7%micro / 0%
Manufacture of underwear
14.19.1
Sales tax 7%micro / 0%
Manufacture of headgear
14.19.2
Sales tax 7%micro / 0%
Manufacture of clothing for babies
This subclass includes: - manufacture of clothing for babies
14.19.3
Sales tax 7%micro / 0%
Manufacture of sportswear
14.19.9
Sales tax 7%micro / 0%
Manufacture of other wearing apparel and accessories n
14.20.0
Sales tax 7%micro / 0%
Manufacture of fur products
This subclass includes: - manufacture of fur products: garments and accessories (fur coats, half-fur coats, collars, etc.) - manufacture of combined furs (strips, panels, strips), etc. - manufacture of other fur products: floor coverings, duvets, pillows without filling, industrial polishing cloths. Excludes: - manufacture of raw leather, see 01.4, 01.70 - manufacture of leather and fur, including shorn wool, in slaughterhouses, see 10.11 - manufacture of imitation fur fabrics, knitted or crocheted, see 13.20, 13.41 - manufacture of fur hats, see 14.19.1 - manufacture of fur headscarves, see 14.19.9 - dressing and dyeing of fur, see 15.11.1, 15.11.2 - manufacture of footwear with fur trim, see 15.20.0
14.31.0
Sales tax 7%micro / 0%
Manufacture of knitted hosiery
This subclass includes: - manufacture of knitted hosiery: socks, stockings, tights
14.39.0
Sales tax 7%micro / 0%
Manufacture of other knitted and crocheted articles
15.11.1
Sales tax 7%micro / 0%
Fur dressing and dyeing
This class includes: - dressing, dressing, tanning, shearing, peeling and dyeing of fur and skins with hair. Excludes: - production of hides and skins on farms, see 01.4 - production of hides and skins in slaughterhouses, see 10.11 - manufacture of imitation fur based on non-natural leather, see 22.19, 22.29
15.11.2
Sales tax 7%micro / 0%
Tanning and finishing of leather: production of natural and composite leather
15.12.1
Sales tax 7%micro / 0%
Manufacture of suitcases and bags
This class includes: - manufacture of suitcases and bags of leather, composition leather and other materials (plastics, textiles, rubberized fibers or paperboard), when leather goods manufacturing techniques are applied
15.12.2
Sales tax 7%micro / 0%
Manufacture of saddlery and harness products
This subclass includes: - manufacture of saddles, bridles and other parts of harness
15.12.9
Sales tax 7%micro / 0%
Manufacture of leather goods and related articles
15.20.0
Sales tax 7%micro / 0%
Manufacture of footwear
16.10.0
Sales tax 7%micro / 0%
Sawing and planing of wood
16.21.0
Sales tax 7%micro / 0%
Manufacture of plywood and panels
This class includes: - manufacture of glued laminated wood for the manufacture of plywood, veneering or other purposes, in the form of segments, sanded, painted, coated, impregnated, reinforced (with paper or textile interlayers) - manufacture of glued, veneered panels and similar laminated, sheeted, laminated panels from natural wood - manufacture of boards from wood chips and similar wood waste - manufacture of medium density fibreboard and similar boards - manufacture of pressed wood - manufacture of laminated glued, laminated solid wood
16.22.0
Sales tax 7%micro / 0%
Manufacture of prefabricated wood flooring
16.23.0
Sales tax 7%micro / 0%
Manufacture of wooden structural members, carpentry activities
16.24.0
Sales tax 7%micro / 0%
Manufacture of wooden containers
16.29.1
Sales tax 7%micro / 0%
Production of firewood, pellets, slabs (briquettes) from pressed wood or similar materials
16.29.9
Sales tax 7%micro / 0%
Manufacture of other products of wood, cork, straw and plaiting materials
17.11.0
Sales tax 7%micro / 0%
Pulp production
This subclass includes: - production of bleached, semi-bleached, unbleached pulp, by mechanical, chemical (solution or non-solution), semi-chemical processes - production of pulp from cotton linters - deinking of waste paper and pulp production from waste paper
17.12.0
Sales tax 7%micro / 0%
Manufacture of paper and paperboard
17.21.0
Sales tax 7%micro / 0%
Manufacture of corrugated paper and paperboard, containers of paper and paperboard
17.22.0
Sales tax 7%micro / 0%
Manufacture of sanitary and household paper products
17.23.0
Sales tax 7%micro / 0%
Manufacture of office stationery
17.24.0
Sales tax 7%micro / 0%
Manufacture of wallpaper
17.29.0
Sales tax 7%micro / 0%
Manufacture of other paper and paperboard products
18.11.0
Sales tax 7%micro / 0%
Printing of newspapers
18.12.0
Sales tax 7%micro / 0%
Printing of other printed products (except newspapers)
18.13.0
Sales tax 7%micro / 0%
Services related to prepress and printing activities
18.14.0
Sales tax 7%micro / 0%
Binding
This subclass includes: - binding and finishing services for books, brochures, magazines, catalogues, etc.: folding, stitching, binding, gluing, collating, trimming, composing, gold stamping, attaching binding spirals, including plastic spirals - other finishing services for printed matter: colour printing, including raised colour printing, punching and drilling holes, varnishing and laminating, Braille copying, grouping and gluing of leaflets, folding - final processing of electronic files: collating, selecting, joining, graphic processing - other finishing services
18.20.0
Sales tax 7%micro / 0%
Reproduction of recorded media
20.11.0
Sales tax 7%micro / 0%
Manufacture of industrial gases
20.12.0
Sales tax 7%micro / 0%
Manufacture of dyes and pigments
20.13.1
Sales tax 7%micro / 0%
Production of enriched uranium
This subclass includes: - enrichment of uranium and thorium ores - reprocessing of nuclear fuel
20.13.9
Sales tax 7%micro / 0%
Manufacture of other basic inorganic chemicals n
E.c. This class includes: - manufacture of chemical elements (except industrial gases and basic metals) - manufacture of inorganic acids (except nitric acid) - manufacture of bases, ash water and other basic inorganic compounds (except ammonia) - manufacture of other components - roasting of iron ore - manufacture of distilled water. This class excludes: - manufacture of industrial gases, see 20.11 - manufacture of nitrogenous fertilizers and nitrogen compounds, see 20.15 - manufacture of ammonia, see 20.15 - manufacture of spirituous liquor, see 20.15 - manufacture of potassium nitrites and nitrates (borax), see 20.15 - manufacture of ammonium carbonate, see 20.15 - manufacture of distilled water, see 20.53 - manufacture of base metals, see division 24
20.14.1
Sales tax 7%micro / 0%
Production of hydrocarbons and their derivatives
20.14.2
Sales tax 7%micro / 0%
Production of acyclic and cyclic alcohols
20.14.9
Sales tax 7%micro / 0%
Manufacture of other basic organic chemicals, not elsewhere classified
20.15.0
Sales tax 7%micro / 0%
Manufacture of fertilizers and nitrogen compounds
20.16.0
Sales tax 7%micro / 0%
Manufacture of plastics in primary forms
20.17.0
Sales tax 7%micro / 0%
Manufacture of synthetic rubber in primary forms
This class includes: - manufacture of synthetic rubber, factice (a product of the processing of animal fats and vegetable oils) in primary forms - manufacture of mixtures of synthetic and natural rubber and rubber-like rubbers (e.g., balatas)
20.20.0
Sales tax 7%micro / 0%
Manufacture of pesticides and other agrochemicals
20.30.1
Sales tax 7%micro / 0%
Production of polymer-based paints, enamels and varnishes
20.30.9
Sales tax 7%micro / 0%
Manufacture of other paints, varnishes, mastics and related products
This class includes: - manufacture of mastics - manufacture of putties, varnishes and similar non-refractory mastic-like materials - manufacture of organic solvents and thinners - manufacture of prepared solvents for paints and varnishes - manufacture of printing inks
20.41.0
Sales tax 7%micro / 0%
Manufacture of soap and cleaning, washing and polishing preparations
20.42.0
Sales tax 7%micro / 0%
Manufacture of perfumes and cosmetics
20.51.1
Sales tax 7%micro / 0%
Manufacture of explosives
This class includes: - manufacture of propellant detonators - manufacture of explosives and pyrotechnic articles, including percussion caps, detonators, signal rockets, etc.
20.51.2
Sales tax 7%micro / 0%
Match production
20.52.0
Sales tax 7%micro / 0%
Manufacture of adhesives
20.53.0
Sales tax 7%micro / 0%
Production of essential oils
20.59.1
Sales tax 7%micro / 0%
Manufacture of photochemical materials
This subclass includes: - manufacture of photographic plates, photographic films, photographic paper and other photosensitive opaque materials - manufacture of photochemicals used in photography
20.59.2
Sales tax 7%micro / 0%
Manufacture of gelatin and its derivatives
This subclass includes: - manufacture of gelatin and its derivatives
20.59.9
Sales tax 7%micro / 0%
Manufacture of other chemicals n
20.60.0
Sales tax 7%micro / 0%
Manufacture of artificial fibres
21.10.0
Sales tax 7%micro / 0%
Manufacture of basic pharmaceutical products
This class includes: - manufacture of active pharmaceutical ingredients used in the manufacture of medicines, such as antibiotics, basic vitamins, salicylic acids and O-acetylsalicylic acids, and other pharmaceuticals - processing of blood - manufacture of chemically pure sugar - processing of glands and production of extracts from glands
21.20.1
Sales tax 7%micro / 0%
Manufacture of pharmaceutical preparations and substances
21.20.2
Sales tax 7%micro / 0%
Veterinary drug production
22.11.1
Sales tax 7%micro / 0%
Manufacture of rubber tyres and tubes
22.11.2
Sales tax 7%micro / 0%
Retreading of rubber tyres
Excludes: - manufacture of rubber materials for the repair of inner tubes, see 22.19 - repair, retreading and replacement of used inner tubes, tyre covers and tyres, see 45.20
22.19.0
Sales tax 7%micro / 0%
Manufacture of other rubber products
This subclass includes: - manufacture of other products of natural or synthetic rubber, unrubberized, rubberized or reinforced rubber, such as plates, sheets, strips, rods, sections, tubes, hoses, flexible hoses, belts, conveyor belts, sanitary products (condoms, pacifiers, heaters, etc.), rubber articles of clothing (glued, not sewn), rubber parts and accessories for footwear, rubber floor coverings, rubber threads and cords, rubber-coated yarn and fabric, rubber rings, gaskets, washers, cylinders and shafts, rubber roller covers, inflatable rubber mattresses, balloons - manufacture of rubber brushes - manufacture of hard rubber pipelines manufacture of attachments - manufacture of combs, chewing gum, hairpins and similar articles of hard rubber - manufacture of rubber materials for repair - manufacture of textile articles impregnated, treated, coated or laminated with rubber, where rubber is the main constituent - manufacture of water-filled rubber mattresses - manufacture of rubber bathing caps and aprons - manufacture of rubber diving suits - manufacture of rubber articles used for sexual purposes. This class excludes: - manufacture of cord fabric for tyres, see 13.96 - manufacture of stretch fabric clothing, see 14.14, 14.19 - manufacture of rubber footwear, see 15.20 - manufacture of rubber-based adhesives and sealants, see 20.52 - manufacture of convex preparations for protective coatings, see 22.11 - manufacture of inflatable boats and rafts, see 30.11, 30.12 - manufacture of non-weight-bearing mattresses of cellular rubber, see 31.03 - manufacture of rubber sports goods (except clothing), see 32.30 - manufacture of rubber games and toys (including rubber inflatable children's pools, animals, balls), see 32.40 - reproduction of rubber, see 38.32
22.21.0
Sales tax 7%micro / 0%
Manufacture of plastic plates, sheets, tubes and profiles
22.22.0
Sales tax 7%micro / 0%
Manufacture of plastic products for packaging
22.23.0
Sales tax 7%micro / 0%
Manufacture of plastic construction products
This class includes: - manufacture of plastic construction products: windows, doors, their frames, blinds, shutters, storage tanks, tanks, plastic wall, ceiling and floor coverings in rolls or tiles, sanitary equipment (bathtubs, shower cubicles, toilet bowls, cisterns, etc.) - manufacture of resilient floor coverings (such as vinyl, linoleum) - manufacture of artificial stone (such as processed artificial marble)
22.29.0
Sales tax 7%micro / 0%
Manufacture of other plastic products This class includes: - manufacture of plastic kitchenware, cutlery, tableware, bathroom accessories - manufacture of various other plastic products: plastic caps, lamp and lighting parts and insulating gaskets, office and school supplies, clothing accessories (sewn, not sewn), furniture fittings, figurines and other decorative articles, conveyor belts, conveyor belts, self-adhesive tapes, plastic shoe lasts, plastic mouthpieces and pipes, combs, chewing gum, hairpins and similar products Excludes: - manufacture of plastic suitcases, see 15
12 - manufacture of plastic footwear, see 15.20 - manufacture of plastic furniture manufacture, see 31.01, 31.02, 31.09 - manufacture of non-stretchable mattresses of cellular plastics, see 31.03 - manufacture of plastic sports equipment, see 32.30 - manufacture of plastic games and toys, see 32.40 - manufacture of plastic medical and dental appliances, see 32.50 - manufacture of plastic optical instruments (glasses), see 32.50 - manufacture of hard plastic protective helmets and other personal protective equipment, see 32.99
23.11.0
Sales tax 7%micro / 0%
Manufacture of sheet glass
This subclass includes: - manufacture of sheet glass, including laminated, coloured or tinted glass
23.12.0
Sales tax 7%micro / 0%
This subclass includes
- manufacture of unbreakable or laminated glass - manufacture of mirrors - manufacture of laminated glass products with insulating interlayers
23.13.0
Sales tax 7%micro / 0%
Manufacture of hollow glassware
23.14.0
Sales tax 7%micro / 0%
Manufacture of glass fibres
23.19.0
Sales tax 7%micro / 0%
Manufacture of other glassware, including technical glassware
23.20.0
Sales tax 7%micro / 0%
Manufacture of refractory products
This class includes: - manufacture of refractory building mortars, concrete and similar products - manufacture of fireclay kieselguhr heat-insulating ceramic products, fireclay bricks, blocks, slabs, ladles, crucibles, crucibles, flues, pipes, tubes and similar ceramic products - manufacture of refractory products containing magnesite, dolomite, chromite
23.31.0
Sales tax 7%micro / 0%
Manufacture of ceramic tiles and slabs
23.32.0
Sales tax 7%micro / 0%
Manufacture of bricks, tiles and other construction products from clay
23.41.0
Sales tax 7%micro / 0%
Manufacture of household and ornamental ceramic products
23.42.0
Sales tax 7%micro / 0%
Manufacture of ceramic sanitary ware
23.43.0
Sales tax 7%micro / 0%
Manufacture of ceramic insulators and related fittings
23.44.0
Sales tax 7%micro / 0%
Manufacture of other technical ceramic products
This class includes: - manufacture of ceramic magnets and ferrites - manufacture of other ceramic products for laboratory, chemical and industrial purposes
23.49.0
Sales tax 7%micro / 0%
Manufacture of other ceramic products
23.51.0
Sales tax 7%micro / 0%
Manufacture of cement
23.52.0
Sales tax 7%micro / 0%
Production of chalk, gypsum and plaster
23.61.1
Sales tax 7%micro / 0%
Manufacture of prefabricated concrete building structures
This subclass includes: - manufacture of prefabricated structures of concrete, cement or artificial stone for the erection of buildings and structures
23.61.2
Sales tax 7%micro / 0%
Manufacture of concrete blocks
This subclass includes: - manufacture of concrete, cement or artificial stone blocks, bricks, slabs, panels for use in construction
23.61.9
Sales tax 7%micro / 0%
Manufacture of other prefabricated concrete structures for use in construction
This subclass includes: - manufacture of tiles, slabs, sheets, pipes, columns and other prefabricated structures of concrete, cement or artificial stone for use in construction
23.62.0
Sales tax 7%micro / 0%
Manufacture of gypsum products for use in construction
This subclass includes: - manufacture of gypsum boards, sheets, panels and other products for use in construction
23.63.1
Sales tax 7%micro / 0%
Production of ready-mixed concrete (except asphalt concrete)
23.63.2
Sales tax 7%micro / 0%
Asphalt concrete production
23.64.0
Sales tax 7%micro / 0%
Manufacture of dry mortar for construction
23.65.0
Sales tax 7%micro / 0%
Manufacture of fibre cement products
This class includes: - manufacture of building materials from vegetable raw materials (wood wool, straw, reeds, etc.) mixed with cement, gypsum and other mineral binders - manufacture of corrugated sheets, other sheets, panels, tiles, pipes, tubes, slabs, tanks, cisterns, clarifiers, stills, furniture, window frames and other products made of asbestos-cement, fibre cement and similar cement
23.69.0
Sales tax 7%micro / 0%
Manufacture of other structures of concrete, plaster and cement
This subclass includes: - manufacture of sculptures, bas-reliefs, bas-reliefs, vases, monuments and similar articles of concrete, plaster, cement or artificial stone
23.70.0
Sales tax 7%micro / 0%
Sawing, dressing and finishing of stone
23.91.0
Sales tax 7%micro / 0%
Manufacture of abrasives
This subclass includes: - manufacture of grindstones, whetstones, polishing stones, natural or artificial abrasive products, including soft-backed abrasive products (e.g. sandpaper)
23.99.0
Sales tax 7%micro / 0%
Manufacture of other non-metallic mineral products, not included in other groups
24.10.0
Sales tax 7%micro / 0%
Production of cast iron, steel and ferroalloys
24.20.0
Sales tax 7%micro / 0%
Production of steel pipes, hollow sections and similar fittings
This subclass includes: - manufacture of tubes, pipes and blanks of round or non-round cross-section by further working (hot rolling, hot drawing or other hot working) of bars and ingots obtained by hot rolling or continuous casting - manufacture of tubes and pipes of round cross-section (high precision or not) by further working (hot rolling, hot drawing or other hot working) of hot rolled or hot drawn blanks for the production of tubes and pipes of round cross-section by cold rolling or cold drawing and for the production of tubes, pipes and hollow sections of non-round cross-section by cold drawing only - manufacture of welded tubes and pipes of an external diameter exceeding 406.4 mm, obtained from hot-rolled and longitudinally or spirally welded sheets by cold rolling - manufacture of welded tubes and pipes of an external diameter not exceeding 406.4 mm, obtained from hot-rolled and longitudinally or spirally welded sheets by cold rolling production of tubes, obtained from hot-rolled or cold-rolled longitudinally or spirally welded sheets by cold drawing or hot forming, as well as production of tubes and pipes of other cross-sections, obtained from hot-rolled or cold-rolled longitudinally welded strips by cold and hot forming - production of high-precision welded tubes and pipes with a round cross-section of an external diameter not exceeding 406.4 mm, obtained by hot and cold forming, from hot-rolled or cold-rolled longitudinally or spirally welded strips for supply or further processing, for the production of tubes and pipes with a non-circular cross-section of a certain shape by cold rolling or cold drawing methods - production of flat flanges and coupling joints from hot-rolled steel strips - production of forged steel fasteners (for example, hot-rolled flanges) - manufacture of threaded and other connecting fittings of steel for seamless pipes and tubes. Excludes: - manufacture of seamless steel pipes or tubes by centrifugal casting, see 24.52.0
24.31.0
Sales tax 7%micro / 0%
Cold drawing of bars
24.32.0
Sales tax 7%micro / 0%
Cold rolling of narrow strips
This subclass includes: - production of straight narrow strips, with or without coating, of a width of less than 600 mm from flat-rolled hot-rolled strip, by cold rolling
24.33.0
Sales tax 7%micro / 0%
Cold stamping or bending
This subclass includes: - manufacture of open sections by successive cold stamping or press bending of flat steel sheet by rolling - manufacture of ribbed sheets or plates by cold stamping or bending
24.34.0
Sales tax 7%micro / 0%
Manufacture of wire
24.41.1
Sales tax 7%micro / 0%
Manufacture of precious metals
24.41.2
Sales tax 7%micro / 0%
Production of bank gold and standardized bars
24.41.3
Sales tax 7%micro / 0%
Assaying and hallmarking of precious metals
24.42.0
Sales tax 7%micro / 0%
Manufacture of aluminium
24.43.0
Sales tax 7%micro / 0%
Production of lead, zinc and tin
24.44.0
Sales tax 7%micro / 0%
Copper production
24.45.0
Sales tax 7%micro / 0%
Manufacture of other non-ferrous metals
24.46.0
Sales tax 7%micro / 0%
Nuclear fuel processing
This subclass includes: - production of uranium from uraninite or other ores - smelting and refining of uranium
24.51.0
Sales tax 7%micro / 0%
24.52.0
Sales tax 7%micro / 0%
Casting of steel
This subclass includes: - casting of semi-finished steel products - production of steel castings - manufacture of seamless steel pipes and tubes by centrifugal casting - manufacture of pipes and tube fittings of cast steel
24.53.0
Sales tax 7%micro / 0%
Casting of light metals
This subclass includes: - casting of semi-finished products from aluminium, magnesium, titanium, zinc and other light metals - production of light metal castings
24.54.0
Sales tax 7%micro / 0%
Casting of other non-ferrous metals
This subclass includes: - production of heavy metal castings - production of precious metal castings - pressure casting of non-ferrous metals
25.11.0
Sales tax 7%micro / 0%
Manufacture of metal structures and parts thereof
25.12.0
Sales tax 7%micro / 0%
Manufacture of metal doors and windows
This subclass includes: - manufacture of metal doors and windows, their frames, shutters, gates, railings and similar products - manufacture of metal partitions for interfloor ceilings
25.21.0
Sales tax 7%micro / 0%
Manufacture of central heating radiators and boilers
25.29.0
Sales tax 7%micro / 0%
Manufacture of other tanks, reservoirs and containers of metal
25.30.0
Sales tax 7%micro / 0%
Manufacture of boilers, except central heating boilers
25.40.0
Sales tax 7%micro / 0%
Manufacture of arms and ammunition
25.50.0
Sales tax 7%micro / 0%
Forging, pressing, stamping and rolling of metal: powder metallurgy
25.61.0
Sales tax 7%micro / 0%
Treatment and coating of metals
25.62.0
Sales tax 7%micro / 0%
Mechanical processing of metals: This class includes: - drilling, grinding, milling, honing, lapping, straightening, cutting, boring, sharpening, welding, turning, etc
25.71.0
Sales tax 7%micro / 0%
Manufacture of cutlery, tableware of metal
25.72.0
Sales tax 7%micro / 0%
Manufacture of locks and hinges
This subclass includes: - manufacture of locks, latches, bolts, keys, hinges and other hardware for use in construction, furniture, vehicles
25.73.0
Sales tax 7%micro / 0%
Manufacture of hand tools
25.91.0
Sales tax 7%micro / 0%
Manufacture of metal drums and similar containers
25.92.0
Sales tax 7%micro / 0%
Manufacture of light metal packaging materials
This class includes: - manufacture of cans, food tins, folding cartons - manufacture of metal caps, stoppers
25.93.0
Sales tax 7%micro / 0%
Manufacture of wire products, chains, springs
25.94.0
Sales tax 7%micro / 0%
Manufacture of fasteners, screw-threaded products
This class includes: - manufacture of rivets, washers and similar non-threaded products - manufacture of screw-driving machine products - manufacture of bolts, nuts, screws and similar threaded products
25.99.0
Sales tax 7%micro / 0%
Manufacture of other fabricated metal products, not elsewhere classified
26.11.0
high-tech / Sales tax 1%micro / 0%
Production of electronic components
This class includes the manufacture of electronic semiconductor and other components: - manufacture of electronic capacitors - manufacture of electronic resistors - manufacture of microprocessors - manufacture of electronic lamps, cathode-ray tubes - manufacture of electronic connectors - manufacture of unassembled (empty) insulating boards - manufacture of integrated circuits (analogue, digital or hybrid) - manufacture of diodes, transistors and similar intermittent devices - manufacture of electronic type capacitors (choke coils, induction coils, converters), electronic type components - manufacture of electronic crystals and crystal micro-assemblies - manufacture of electronic solenoids, commutators, sensors - manufacture of lattice, sheet-finished or semi-finished semiconductors - manufacture of electronic display panel components (plasma, polymers, liquid crystals) - floodlights production of diodes - production of USB cables for printers, monitors, cable assemblies with connectors and other fittings. This class excludes: - manufacture of cards for interaction with terminals (input and output devices), see 18.12 - manufacture of computer and television screens, see 26.20, 26.40 - manufacture of modems, see 26.30 - manufacture of X-ray tubes and similar equipment using X-ray radiation, see 26.60 - manufacture of optical equipment and instruments, see 26.70 - manufacture of electrical equipment, see division 27 - manufacture of electric motors, generators and transformers, see 27.11 - manufacture of electrical relays, see 27.12 - manufacture of electrical telegraph equipment, see 27.33 - manufacture of complete equipment, classified in classes according to the type of equipment
26.12.0
high-tech / Sales tax 1%micro / 0%
Manufacture of assembled electronic circuit boards
26.20.0
high-tech / Sales tax 1%micro / 0%
Manufacture of computers and peripherals
This subclass includes the manufacture and/or assembly of electronic computers, personal computers, notebook computers, computer servers, peripherals such as memory, input and output devices (printers, monitors, keyboards). Computers can be analog, digital or hybrid. General-purpose digital computers are devices that store programs, data, data processing programs and software packages that meet user requirements, perform arithmetic and other operations specified by the user that do not require user intervention, process programs, when the computer provides logical solutions during controlled processing. Analog computers can simulate mathematical models or at least perform analog control and programming of elements. This subclass includes: - manufacture of computers - manufacture of notebook computers - manufacture of central processing units, processors - manufacture of personal digital assistants (PDAs) - manufacture of magnetic disk drives, flash drives and other devices for storing information - manufacture of optical disk drives (CD-RW, CD-ROM, DVD-ROM, DVD-RW) - manufacture of printers - manufacture of monitors - manufacture of keyboards - manufacture of mice, joysticks, other computer manipulators - manufacture of specialized computer terminals (information input and output devices) - manufacture of computer servers - manufacture of scanners, including bar code scanners - manufacture of electronic card readers - manufacture of virtual game devices - manufacture of computer projectors - manufacture of bank machines and similar computer terminals (data input and - Production of non-mechanical cash registers - Production of multifunctional office equipment performing two or more functions (printing, scanning, copying, faxing). Excludes: - reproduction of recorded media (computer, video, audio and other materials), see 18.2 - manufacture of electronic components and assembled electronic boards used in computers and peripherals, see 26.1 - manufacture of internal and external computer modems, see 26.12.0 - manufacture of interface cards, modules, assemblies, see 26.12.0 - manufacture of assembled electronic boards, see 26.12.0 - manufacture of modems for communication equipment, see 26.30.0 - manufacture of digital communication converters, data transmission equipment (rectifiers, parallel lines, concentrators, pass-throughs, etc.), see 26.30.0 - manufacture of audio and video equipment and other consumer electronic equipment, see 26.40.0 - manufacture of televisions and television screens, see 26.40.0 - manufacture of control panels for video games, see 26.40.0 - manufacture of magnetic and optical data carriers for use in computers and other equipment, see 26.80.0
26.30.0
high-tech / Sales tax 1%micro / 0%
Communication equipment manufacturing
This subclass includes the manufacture of equipment for providing telephone and data transmission, where the transmission of signals is carried out by electric wires or by electromagnetic waves (for example, equipment for broadcasting television and radio signals and wireless communication): - manufacture of communication equipment for central telephone exchanges - manufacture of cordless telephones - manufacture of equipment for private office telephone exchanges - manufacture of telephones, facsimile equipment, including telephone answering machines - manufacture of data transmission equipment (bridges, concentrators, planners, booths, etc.) - manufacture of receiving-transmitting antennas - manufacture of cable television equipment - manufacture of pagers - manufacture of mobile telephones (manufacture of smartphones, new generation telephones) - manufacture of mobile communication equipment - manufacture of radio and television studios, radio and television broadcasting equipment, including television cameras - manufacture of modems, transmitting equipment - manufacture of central control panels for security and fire protection systems manufacture of signal transmitters - manufacture of radio and television transmitters - manufacture of communication equipment (e.g. remote controls) using infrared signals. Excludes: - manufacture of electronic components and assemblies used in communication equipment, including internal and external computer modems, see 26.11 - manufacture of assembled electronic circuit boards, see 26.12.0 - manufacture of computers and computer peripherals, see 26.20.0 - manufacture of household audio and video equipment, see 26.40.0 - manufacture of GPS devices, see 26.51.0 - manufacture of electronic display boards, see 27.90.0 - manufacture of traffic lights, see 27.90.0
26.40.0
high-tech / Sales tax 1%micro / 0%
Manufacture of household electronic equipment
This class includes the manufacture of electronic audio and video equipment used in households, automobiles, public address systems, and for amplifying the sound of musical instruments: - manufacture of video recording and reproducing equipment - manufacture of televisions - manufacture of video monitors and projectors - manufacture of sound recording and reproducing equipment - manufacture of spatial (stereo) equipment - manufacture of radio receivers - manufacture of sound (acoustic) systems - manufacture of personal video cameras - manufacture of electronic players - manufacture of sound amplification equipment for public address systems and musical instruments - manufacture of microphones - manufacture of op-players - manufacture of “karaoke” equipment - manufacture of headphones (radio, stereo, computer) - manufacture of electronic game consoles. Excludes: - manufacture of recorded media (computer, video and audio, etc.), see 18.2 - manufacture of computer peripherals and computer monitors, see 26.20.0 - manufacture of telephone answering machines, see 26.30.0 - manufacture of alarm system equipment, see 26.30.0 - manufacture of radio and television transmitters, see 26.30.0 - manufacture of remote control equipment using radio and infrared signals, see 26.30.0 - manufacture of radio and television studio equipment: video recording and reproducing equipment, receiver-transmitter and other antennas, commercial cameras, see 26.30.0 - manufacture of digital cameras, see 26.70.0 - manufacture of electronic games with installed (unchangeable) software, see 32.40.0
26.51.0
high-tech / Sales tax 1%micro / 0%
Manufacture of measuring, checking, testing and navigational instruments and apparatus
This subclass includes the manufacture of search, detection, navigational, control, navigational and aeronautical systems and instruments, devices for automatic control or regulation of heating, air conditioning, cooling, temperature, humidity, pressure, vacuum, combustion, flow, level, viscosity, density, acidity, density, angle of rotation, continuous automatic measuring, recording, indicating, checking, testing devices and instruments, flow meters and meters, instruments for checking and measuring the characteristics of current and electrical signals, instruments and apparatus for laboratory analysis of the chemical or physical composition, density of solids, liquids, gases and other substances, instruments and parts thereof for other measurements and tests. This subclass also includes the manufacture of non-electrical measuring, checking, testing equipment (except simple mechanical tools). This subclass includes: - manufacture of measuring, checking and testing devices for aircraft engines - manufacture of equipment for checking the composition of vehicle exhaust gases - manufacture of meteorological instruments - manufacture of equipment for conducting physical analysis - manufacture of multi-recording devices - manufacture of radio radiation detection and testing devices - manufacture of surveying instruments - manufacture of liquid-glass and bimetallic thermometers (except medical thermometers) - manufacture of moisture stabilizers - manufacture of water limit checking devices - manufacture of flame regulators for fireworks - manufacture of spectrometers - manufacture of pneumatic measuring devices - manufacture of meters (water, gas, electricity, etc.) - manufacture of flow meters, level meters and other measuring and testing devices for liquids and gases - manufacture of tachometers - manufacture of mine detectors, pulse generators, magnetic detectors - search, detection, manufacture of navigational, seagoing and aeronautical equipment, including radio-hydro-acoustic beacons - manufacture of radar equipment - manufacture of global positioning and control systems (GPS) - manufacture of environmental and automatic control instruments - manufacture of measuring and recording equipment (e.g. black boxes) - manufacture of pedometers - manufacture of radar - manufacture of laboratory analytical instruments (e.g. for blood analysis) - manufacture of laboratory calipers, densitometers, manometers, balances and other laboratory measuring, checking, testing instruments, devices or machines. Excludes: - manufacture of telephone answering machines, see 26.30.0 - manufacture of radiation equipment, see 26.70.0 - manufacture of voice recording equipment, see 28.23.0 - manufacture of general purpose measuring instruments (non-laboratory types), pressure gauges and similar products, see 28.29.0 - manufacture of medical thermometers, see 32.50.0 - installation of industrial equipment for the control of production processes, see 33.20.0 - manufacture of simple mechanical measuring instruments (measuring tapes, calipers, etc.), see the corresponding instrument manufacturing classes
26.52.0
Sales tax 7%micro / 0%
Manufacture of watches and other time-recording devices
26.60.0
high-tech / Sales tax 1%micro / 0%
Manufacture of irradiating, electromedical and electrotherapeutic equipment
26.70.0
high-tech / Sales tax 1%micro / 0%
Manufacture of optical instruments and photographic equipment
26.80.0
high-tech / Sales tax 1%micro / 0%
Manufacture of magnetic and optical data carriers
27.11.0
Sales tax 7%micro / 0%
Manufacture of electric motors, generators and transformers
27.12.0
Sales tax 7%micro / 0%
Manufacture of electrical switchgear and controlgear
27.20.0
Sales tax 7%micro / 0%
Manufacture of batteries and accumulators
This subclass includes the manufacture of rechargeable and non-rechargeable batteries: - manufacture of primary cells and primary cell batteries containing manganese dioxide, mercury dioxide, silver oxide and other materials - manufacture of accumulators and their parts: gaskets, casings,production of caps - production of lead-acid batteries - production of nickel-cadmium batteries - production of nickel-hydride batteries- manufacture of lithium batteries - manufacture of dry cell batteries - manufacture of wet cell batteries
27.31.0
Sales tax 7%micro / 0%
Manufacture of fibre-optic cables
27.32.0
Sales tax 7%micro / 0%
Manufacture of other electrical wires and cables
This class includes: - manufacture of insulated wires and cables of steel, copper, aluminium Excludes: - manufacture of uninsulated wires, see 24.34, 24.41, 24.42, 24.43, 24.44, 24.45 - manufacture of cables for computers, printers, monitors, USB (universal serial bus) cables, cable assemblies with connectors and other attached parts, see 26.11 - manufacture of assemblies with insulated wires and connectors for equipment, see 27.90 - manufacture of wiring harnesses for motor vehicles, see 29.31
27.33.0
Sales tax 7%micro / 0%
Production of electrical wiring connection devices
27.40.0
Sales tax 7%micro / 0%
Manufacture of electric lighting equipment
27.51.0
Sales tax 7%micro / 0%
Manufacture of household electrical appliances
27.52.0
Sales tax 7%micro / 0%
Manufacture of non-electric household appliances
This subclass includes: - manufacture of non-electric household cooking and heating equipment: stoves, heaters, ovens, water heaters, cooking hobs, hot plates
27.90.0
Sales tax 7%micro / 0%
Manufacture of other electrical equipment
This class includes the manufacture of other electrical equipment (except motors, generators, transformers, batteries and accumulators, electric lighting equipment, electrical wiring connection equipment): - manufacture of battery chargers, semiconductor devices - manufacture of electrical door opening and closing equipment - manufacture of electric bells - manufacture of electric extension cords using insulated wires not of their own manufacture - manufacture of ultrasonic cleaning equipment (except dental and laboratory cleaning equipment) - manufacture of solid-state converters, rectifiers, fuel cells (cells), regulated or unregulated power supplies - manufacture of uninterruptible power supplies (UPS) - manufacture of power line filters (except for power distribution boards) - manufacture of electrical insulated wires and connectors, electrical extension cords and other wire assemblies - carbon and graphite electrodes, manufacture of switches and other electrical appliances made of carbon and graphite - manufacture of particle accelerators - manufacture of capacitors, resistors, power capacitors and similar components - manufacture of electromagnets - manufacture of sound electrical signaling devices - manufacture of electronic display boards - manufacture of electrical symbols - manufacture of light electrical signaling equipment: traffic lights, pedestrian crossing light signaling equipment - manufacture of electrical insulators (except glass and porcelain), insulating tubes of base metals (with internal insulation) and their fittings - manufacture of electric soldering and electric welding equipment, including hand-held soldering irons. This class excludes: - manufacture of porcelain electrical insulators, see 23.43 - manufacture of carbon or graphite filaments and other products (except electrodes and similar electrical products), see 23.99.0 - manufacture of rectifiers, power regulators and converters with electronic components, electronic capacitors, resistors, connectors and similar products, see 26.11 - manufacture of transformers, motors, generators, switchgear, relays, electrical control equipment for industrial processes, see 27.1 - manufacture of batteries, see 27.20 - manufacture of electric wires and their connecting devices, see 27.3 - manufacture of electric lighting equipment, see 27.40 - manufacture of household electrical appliances, see 27.5 - non-welding and soldering equipment manufacture of electrical equipment, see 28.29 - electrical equipment for motor vehicles and their engines: generators, alternators, spark plug starters, wiring harnesses, voltage,manufacture of electric door and window controls, see 29.31
28.11.0
high-tech / Sales tax 1%micro / 0%
Manufacture of engines and turbines, except for automobiles, motorcycles and aircraft
28.12.0
high-tech / Sales tax 1%micro / 0%
Manufacture of hydraulic equipment
28.13.0
Sales tax 7%micro / 0%
Manufacture of other pumps and compressors
28.14.0
Sales tax 7%micro / 0%
Manufacture of taps and valves
28.15.0
Sales tax 7%micro / 0%
Manufacture of bearings, gears, gears and gear parts
28.21.1
Sales tax 7%micro / 0%
Manufacture of electric and other industrial or laboratory furnaces and iron smelters, including was
Te incinerators
28.21.2
Sales tax 7%micro / 0%
Production of tanks
28.21.3
Sales tax 7%micro / 0%
Manufacture of non-portable electric fireplaces, swimming pool water heaters
28.21.4
Sales tax 7%micro / 0%
Manufacture of non-portable, non-electric solar panels, solar water heating systems, steam, oil, gre
Ase and similar furnaces and heating equipment
28.21.5
Sales tax 7%micro / 0%
Production of mechanical furnaces, grates, ash removers
28.22.0
Sales tax 7%micro / 0%
Manufacture of lifting and handling equipment
28.23.0
Sales tax 7%micro / 0%
Manufacture of office machinery and equipment (except computers and peripherals)
28.24.0
Sales tax 7%micro / 0%
Manufacture of hand-held power tools
28.25.0
Sales tax 7%micro / 0%
Manufacture of non-domestic refrigeration and air conditioning equipment
28.29.0
Sales tax 7%micro / 0%
Manufacture of other general purpose machinery, not elsewhere classified
This class includes: - manufacture of weighing equipment (except high-precision laboratory scales): household and shop, floor, continuous, platform, weighing and other scales - manufacture of machinery and devices for filtering and straining liquids - manufacture of equipment for atomizing, spraying, dispersing liquids or powders: sprayers, fire extinguishers, sandblasting machines, steam cleaners and similar equipment - manufacture of packaging and wrapping machinery: filling, closing, sealing, corking, labelling and similar machinery - manufacture of machinery for washing and drying bottles and other containers - manufacture of stills and multi-stills for oil refineries, chemical enterprises, beverage and other industries - manufacture of gas generators - manufacture of rolling and other rolling machines (except metal or glass rolling machines) and rollers therefor - manufacture of centrifuges (except spin dryers and washer-dryers) - manufacture of gaskets or similar joints made of several materials or layers of the same material - manufacture of vending machines for the sale of goods - manufacture of levels, tape measures and similar hand tools, mechanical precision instruments (except optical instruments) - manufacture of non-electrical soldering and brazing equipment - manufacture of cooling towers and similar cooling installations operating by continuous water circulation. This class excludes: - manufacture of high-precision laboratory scales, see 26.51 - manufacture of domestic refrigerating and cooling equipment, see 27.51 - manufacture of domestic air conditioners, see 27.51 - manufacture of electric soldering or welding equipment, see 27.90 - manufacture of agricultural dusters, see 28.30 - manufacture of food filtering and straining equipment, see 28.93 - manufacture of sieves, see 28.93 - manufacture of industrial clothes dryers, see 28.94 - manufacture of textile embossing equipment, see 28.94
28.30.0
Sales tax 7%micro / 0%
Manufacture of machinery for agriculture and forestry
28.41.0
Sales tax 7%micro / 0%
Manufacture of metalworking machines
28.49.0
Sales tax 7%micro / 0%
Manufacture of other machine tools
28.91.0
Sales tax 7%micro / 0%
Manufacture of machinery for the metalworking industry
28.92.0
Sales tax 7%micro / 0%
Production of machinery for the mining industry, open pit mining and construction
28.93.0
Sales tax 7%micro / 0%
Manufacture of machinery for food, beverage and tobacco processing
This class includes: - manufacture of dryers used in agriculture - manufacture of machinery used in the dairy industry: milk filters, milk processing machines (condensers, etc.), milk processing machines (cookers, mixers, butter churns), cheese-making machines (condensers, presses, etc.) - manufacture of machinery for the flour-milling industry: cleaning, sorting, sizing machines for seeds, grains, dry legumes (winners, sieve belts, separators, brush grain cleaners, etc.), machinery for the production of coarse and fine flour (mills, rollers, dividers, sieves, bran-cleaning machines, rice mills, pea mills, etc.) - manufacture of presses, crushers and similar machinery for winemaking and fruit juice production - baking, manufacture of machinery for the production of pasta: bread ovens, dough mixers, dough dividers, slicers, molders, pastry baking machines and similar machines - manufacture of machinery for the production of various foodstuffs: confectionery, cocoa, chocolate, sugar, beer, meat and poultry, fish and seafood processing, primary processing of fruits, vegetables, nuts, cleaning and filtering, other industrial processing machinery and beverage production - manufacture of machinery for the extraction and preparation of animal and vegetable oils - manufacture of machinery for the primary processing of tobacco, production of cigarettes, cigars, pipe tobacco, chewing tobacco and snuff - manufacture of machinery for the preparation of food and beverages in hotels and restaurants. This class excludes: - manufacture of equipment for irradiating food and milk, see 26.60 - manufacture of packaging, wrapping and weighing equipment, see 28.29 - manufacture of machinery for cleaning, sorting and grading eggs, fruit and other agricultural crops (except seeds, cereals and dried legumes), see 28.30
28.94.0
Sales tax 7%micro / 0%
Manufacture of machinery for the production of textile, sewing, fur and leather products
This class includes: - manufacture of machinery for preparing, forming, drawing, texturing, cutting and spinning of artificial textile fibres, yarns and fabrics - manufacture of machines for the primary processing of textile fibres: cotton spinning, carding, carding, carding machines, carding machines, carding stands and similar equipment - manufacture of spinning machines - manufacture of winders, winders and similar machines for preparing yarn - manufacture of looms, including hand looms, knitting machines - manufacture of machines for making nets, ribbons, gauze, lace and similar products - manufacture of auxiliary equipment for spinning machines: forklifts, manufacture of jacquard machines, automatic loom changing mechanisms, shuttle changing devices, spindles, shuttles and similar devices - manufacture of machines for printing fabrics - manufacture of machines for washing, bleaching, dyeing, finishing, coating, impregnating, yarn shrinking, skein breaking, fabric folding, cutting, processing into ribbons - manufacture of laundry equipment: ironing machines, including flat presses, washing machines, drying machines, dry cleaning machines - manufacture of sewing machines, needles and heads for sewing machines (domestic and non-domestic) - manufacture of machines for the preparation and finishing of textiles and non-woven materials - manufacture of machines for the primary treatment, tanning and processing of raw hides and skins, fur and leather products, manufacture of machinery for making or repairing shoes. This class excludes: - manufacture of paper or paperboard cards for use in Jacquard machines, see 17.29 - manufacture of household washing and drying machines, see 27.51 - manufacture of rolling machines, see 28.29 - manufacture of sewing machines for use in bookbinding, see 28.99
28.95.0
Sales tax 7%micro / 0%
Manufacture of machinery for making paper and paperboard
This subclass includes: - manufacture of machinery for making pulp - manufacture of machinery for making paper and paperboard - manufacture of machinery for making paper and paperboard products
28.96.0
Sales tax 7%micro / 0%
Manufacture of machinery for processing rubber and plastics
This subclass includes: - manufacture of extruders, moulding machines, pneumatic tyres, other rubber and plastic products or tyre retreading machines for processing non-rigid rubber and plastics
28.99.0
high-tech / Sales tax 1%micro / 0%
Manufacture of other special-purpose machinery, not elsewhere classified
29.10.1
Sales tax 7%micro / 0%
Automobile manufacturing
29.10.2
Sales tax 7%micro / 0%
Automobile engine manufacturing
29.20.0
Sales tax 7%micro / 0%
Manufacture of motor vehicle bodies, trailers and semi-trailers
29.31.0
high-tech / Sales tax 1%micro / 0%
Manufacture of electrical and electronic equipment for motor vehicles and their engines
29.32.0
Sales tax 7%micro / 0%
Manufacture of other parts and accessories for motor vehicles and their engines
30.11.1
Sales tax 7%micro / 0%
Shipbuilding
30.11.2
Sales tax 7%micro / 0%
Construction of floating structures
30.11.3
Sales tax 7%micro / 0%
Manufacture of parts for ships and floating structures
Excludes: - manufacture of sails, see 13.92 - manufacture of propellers, see 25.99 - manufacture of iron or steel anchors, see 25.99 - manufacture of water engines, see 28.11 - manufacture of marine equipment, see 26.51 - manufacture of lighting equipment, see 27.40
30.12.0
Sales tax 7%micro / 0%
Construction of pleasure boats and sports boats
30.20.0
Sales tax 7%micro / 0%
Railway rolling stock production
30.30.1
high-tech / Sales tax 1%micro / 0%
Aircraft and spacecraft manufacturing
30.30.2
high-tech / Sales tax 1%micro / 0%
Other aircraft manufacturing
30.30.9
high-tech / Sales tax 1%micro / 0%
Manufacture of parts for aircraft, spacecraft and other flying vehicles
30.40.0
high-tech / Sales tax 1%micro / 0%
Manufacture of combat vehicles
30.91.0
Sales tax 7%micro / 0%
Manufacture of motorcycles
30.92.0
Sales tax 7%micro / 0%
Manufacture of bicycles and wheelchairs
30.99.0
Sales tax 7%micro / 0%
Manufacture of other transport equipment n
31.01.0
Sales tax 7%micro / 0%
Manufacture of office and shop furniture
31.02.0
Sales tax 7%micro / 0%
Manufacture of kitchen furniture
This subclass includes: - manufacture of kitchen furniture
31.03.0
Sales tax 7%micro / 0%
Manufacture of mattresses
31.09.0
Sales tax 7%micro / 0%
Manufacture of other furniture
32.11.0
Sales tax 7%micro / 0%
Minting of coins and medals
This subclass includes: - manufacture of coins, including coins made of precious or base metals, considered legal tender
32.12.1
Sales tax 7%micro / 0%
Diamond processing
This subclass includes: - production of diamonds
32.12.2
Sales tax 7%micro / 0%
Working of other precious stones (except diamonds) and semi-precious stones
This class includes: - working of pearls - production of worked precious and semi-precious stones, including those for industrial purposes, as well as artificial and reconstructed precious or semi-precious stones
32.12.3
Sales tax 7%micro / 0%
Manufacture of jewellery
32.12.4
Sales tax 7%micro / 0%
Engraving of articles of precious and base metals
This subclass includes: - engraving of articles of precious and base metals to individual orders
32.12.9
Sales tax 7%micro / 0%
Manufacture of other jewellery n
32.13.0
Sales tax 7%micro / 0%
Manufacture of non-precious jewellery and similar articles
32.20.0
Sales tax 7%micro / 0%
Manufacture of musical instruments
32.30.0
Sales tax 7%micro / 0%
Manufacture of sports goods
32.40.0
Sales tax 7%micro / 0%
Manufacture of games and toys
32.91.0
Sales tax 7%micro / 0%
Manufacture of brooms and brushes
This subclass includes: - manufacture of brooms and brushes, including brushes forming part of machines, mechanical brooms, floor sweepers and feather dusters, paint brushes, paint pads and rollers, rubber squeegees, other brushes and similar articles - manufacture of shoe and clothes brushes
32.99.1
Sales tax 7%micro / 0%
Coffin production
32.99.2
Sales tax 7%micro / 0%
Manufacture of stamps
This subclass includes: - manufacture of numbering, sealing, dating stamps, hand-held devices for embossing printing or labels, hand-held printing sets, typewriter ribbons, and ink pads
32.99.9
Sales tax 7%micro / 0%
Manufacture of other products not included in other groups
33.11.1
Sales tax 10%micro / 0%
Repair of metal structures, metal doors and windows
33.11.2
Sales tax 10%micro / 0%
Repair of metal tanks, storage tanks (reservoirs) and containers
33.11.3
Sales tax 10%micro / 0%
Repair and maintenance of metal pipes and pipelines
33.11.4
Sales tax 10%micro / 0%
Repair and maintenance of heating boilers
33.11.5
Sales tax 10%micro / 0%
Repair and maintenance of boilers and other steam generators
33.11.6
Sales tax 10%micro / 0%
Nuclear reactor repair and maintenance
33.11.7
Sales tax 10%micro / 0%
Firearm repair and maintenance
33.11.9
Sales tax 10%micro / 0%
Repair of other fabricated metal products
33.12.1
Sales tax 10%micro / 0%
Repair of mechanical engineering products
This class includes the repair and maintenance of industrial machinery and equipment, the fitting and sharpening of blades and saws, the repair of general purpose equipment by welding, the repair of heavy industry, agriculture, construction and mining, other industrial machinery and equipment (commercial equipment for loading and unloading, refrigeration, air conditioning, machine tools), as well as the repair of specialized machinery and equipment of division 28: - repair and maintenance of engines, except motor vehicles, motorcycle and aircraft engines - repair and maintenance of pumps, compressors and related equipment - repair and maintenance of hydraulic equipment - repair of valves - repair of gear drives, drive parts - repair and maintenance of industrial furnaces, furnaces - repair and maintenance of lifting and handling equipment - industrial refrigeration and air conditioning repair and maintenance of equipment - repair and maintenance of general purpose commercial machinery - repair of hand-held power tools - repair and maintenance of metal-cutting and metal-cutting machines and accessories - repair and maintenance of other machines - repair and maintenance of agricultural tractors - repair and maintenance of machinery for agriculture and forestry (including timber transport machinery) - repair and maintenance of machinery for metalworking - repair and maintenance of machinery for mining, construction, oil and gas extraction - repair and maintenance of machinery for food, beverage and tobacco processing - repair and maintenance of machinery for the textile, garment and leather industry - repair and maintenance of machinery for the paper industry - repair and maintenance of machinery for the processing of rubber, plastics and other polymeric materials - repair and maintenance of other special-purpose machinery included in group 28 - repair and maintenance of weighing equipment - repair and maintenance of vending machines - repair and maintenance of photocopiers - repair of electronic or non-electronic calculators - repair of typewriters Excludes: - repair and maintenance of furnaces and other heaters, see 43.22 - installation, repair and maintenance of lifts, elevators, escalators in buildings and civil engineering structures, see 43.29 - repair of computers, see 95.11
33.12.2
Sales tax 10%micro / 0%
Cash register repair and maintenance
33.13.1
Sales tax 10%micro / 0%
Repair and maintenance of measuring, checking, testing and navigational equipment
33.13.2
Sales tax 10%micro / 0%
Repair and maintenance of X-ray, electromedical and electrotherapeutic equipment: This subclass includes the repair and maintenance of equipment classified in class 26
60.
33.13.3
Sales tax 10%micro / 0%
Repair and maintenance of industrial optical equipment and instruments, photographic equipment
33.14.1
Sales tax 10%micro / 0%
Repair and maintenance of transformers, electric motors, generators, switchboards and switching equipment
33.14.9
Sales tax 10%micro / 0%
Repair and maintenance of other electrical equipment
33.15.0
Sales tax 10%micro / 0%
Repair and maintenance of water transport
33.16.0
Sales tax 10%micro / 0%
Repair and maintenance of aircraft, spacecraft and other flying machines
33.17.1
Sales tax 10%micro / 0%
Repair and maintenance of railway locomotives and rolling stock
This subclass includes: - repair and maintenance of trams, metro rolling stock, trolleybuses
33.17.9
Sales tax 10%micro / 0%
Repair and maintenance of other transport equipment, not included in other groups
33.19.0
Sales tax 10%micro / 0%
Other equipment and repair
33.20.0
Sales tax 10%micro / 0%
Installation of industrial machinery and equipment
DSupply of electricity, gas, steam and good quality air
35.11.1
Sales tax 10%micro / 0%
Electricity generation in thermal power plants
35.11.2
Sales tax 10%micro / 0%
Electricity generation in hydroelectric power plants
35.11.3
Sales tax 10%micro / 0%
Electricity generation in nuclear power plants
35.11.4
Sales tax 10%micro / 0%
Electricity generation in wind power plants
35.11.5
Sales tax 10%micro / 0%
Electricity generation in solar power plants
35.11.6
Sales tax 10%micro / 0%
Electricity generation in geothermal power plants
35.11.9
Sales tax 10%micro / 0%
Production of electricity from other sources
35.12.0
Sales tax 10%micro / 0%
Electricity transmission
This subclass includes: - operation of electricity transmission systems: the transport of electricity from generators to distribution networks
35.13.0
Sales tax 10%micro / 0%
Distribution of electricity
This subclass includes: - management of distribution networks (cables, poles, meters, electrical wiring systems) to transmit electricity from the entities that manage the electricity generation or transmission systems to the final consumers
35.14.1
Sales tax 10%micro / 0%
Sales of electricity, except energy from renewable energy resources
35.14.2
Sales tax 10%micro / 0%
Sale of electricity generated from renewable energy resources
35.21.0
Sales tax 10%micro / 0%
Gas production
35.22.0
Sales tax 10%micro / 0%
Distribution of gaseous fuels through a gas supply system
35.23.0
Sales tax 10%micro / 0%
Sale of gas distributed through a gas distribution system
35.30.0
Sales tax 10%micro / 0%
Steam and fresh air supply
This subclass includes: - production, collection and distribution of steam and hot water for heating, power generation and other purposes - production and distribution of cooling air - production and distribution of cooling water - production of ice for cooling or refrigeration
EWater supply, sewage, waste management and recycling
36.00.0
Sales tax 10%micro / 0%
Water collection, treatment and distribution
37.00.0
Sales tax 10%micro / 0%
Sewage: This class includes: - collection, treatment and disposal of domestic sewage and rainwater, by means of collectors, storage tanks (reservoirs), sewerage networks or by other means (e
38.11.0
Sales tax 10%micro / 0%
Collection of non-hazardous waste
38.12.0
Sales tax 10%micro / 0%
Collection of hazardous waste
38.21.1
Sales tax 10%micro / 0%
Non-hazardous waste treatment
38.21.2
Sales tax 10%micro / 0%
Processing of non-hazardous waste in other ways, biogas production
38.21.3
Sales tax 10%micro / 0%
Processing of non-hazardous waste in other ways, bioethanol production
38.21.4
Sales tax 10%micro / 0%
Destruction of non-hazardous waste
38.21.5
Sales tax 10%micro / 0%
Processing and destruction of non-hazardous waste by other means, production of other by-products
38.21.6
Sales tax 10%micro / 0%
Production of electricity and other energy using biomass
38.22.0
Sales tax 10%micro / 0%
Treatment and disposal of hazardous waste
38.31.0
Sales tax 10%micro / 0%
Scrap metal dismantling
38.32.0
Sales tax 10%micro / 0%
Waste sorting and processing to obtain secondary raw materials
This class includes the processing of metal and non-metal scrap and other waste, usually by mechanical and chemical means, to obtain secondary raw materials, as well as the separation and sorting of materials to be recovered from the total mass of waste (first stage) and the sorting of mixed materials to be recycled (second stage): - mechanical crushing of old cars, washing machines, bicycles and other metal scrap - mechanical cutting of large-sized metal products (e.g. railway carriages) - crushing of unusable vehicles, metal waste - mechanical processing, cutting and pressing of scrap to reduce volume - recovery of metals from photographic waste such as staples, photographic film and paper - recycling of rubber (e.g. used tyres) to obtain secondary raw materials - sorting and crushing of plastics to obtain secondary raw materials: pipes, for use in the production of flowerpots, plates and similar products - processing (cleaning, melting, salting) and granulating plastic and rubber waste - crushing, washing, sorting glass - crushing, cleaning, sorting of other residues and wastes for the purpose of obtaining secondary raw materials - processing of used edible oils and fats and converting them into secondary raw materials, for the production of feed for domestic and agricultural animals - processing of other wastes and residues from food, beverages, tobacco production for the purpose of obtaining secondary raw materials. Excludes: - production of new finished products from secondary raw materials of own or non-own production, e.g. spinning of yarn from treated rags, pulping of waste paper, retreading of tyres, see the relevant classes in section C - reprocessing of nuclear fuel, see 20.13.1 - remelting of iron or steel scrap, see 24.10.0 - treatment and disposal of miscellaneous waste, see 38.2 - treatment and disposal of non-hazardous waste, see 38.21 - treatment of organic waste for further use, e.g. for composting, see 38.21 - incineration of non-hazardous waste for energy recovery, see 38.21 - treatment and disposal of radioactive waste subject to fission during transport from hospitals or other places, see 38.22.0 - treatment and disposal of toxic, contaminated waste, see 38.22.0 - wholesale of recycled materials, see 46.77
39.00.0
Sales tax 10%micro / 0%
Waste disposal and other treatment
HTransportation and warehousing
49.10.1
Sales tax 10%micro / 0%
Intercity (intra-republican) passenger railway transport activities
49.10.2
Sales tax 10%micro / 0%
Interstate passenger rail transport activities
49.20.1
Sales tax 10%micro / 0%
Railway intercity (intra-republican) freight transport activities
49.20.2
Sales tax 10%micro / 0%
Interstate rail freight transport activities
49.31.1
Sales tax 10%micro / 0%
Regular intra-community passenger transportation by bus
49.31.2
Sales tax 10%micro / 0%
Regular intra-community passenger transportation by minibuses
49.31.3
Sales tax 10%micro / 0%
Regular intra-regional passenger transportation by buses and minibuses
49.31.4
Sales tax 10%micro / 0%
Regular inter-regional passenger transportation by buses and minibuses
49.31.5
Sales tax 10%micro / 0%
Regular interstate passenger transportation by buses and minibuses
49.31.6
Sales tax 10%micro / 0%
Metro passenger transportation
49.31.7
Sales tax 10%micro / 0%
Trolleybus passenger transportation
49.31.8
Sales tax 10%micro / 0%
Passenger transport by cableways
This subclass includes: - passenger transport by cableways, funiculars, etc., if they are part of an urban or suburban transport system
49.31.9
Sales tax 10%micro / 0%
Other urban and suburban land passenger transport activities
This subclass includes: - passenger transport on city-to-airport or city-to-station routes
49.32.1
Sales tax 10%micro / 0%
Taxi intracity passenger transportation services
49.32.2
Sales tax 10%micro / 0%
Taxi intra-regional passenger transportation services
49.32.3
Sales tax 10%micro / 0%
Interregional taxi passenger transportation services
49.32.4
Sales tax 10%micro / 0%
Interstate taxi passenger transportation services
49.39.1
Sales tax 10%micro / 0%
Non-scheduled intra-community passenger transportation by bus
49.39.2
Sales tax 10%micro / 0%
Non-regular intra-community passenger transportation by minibuses
49.39.3
Sales tax 10%micro / 0%
Non-regular intra-regional passenger transportation by bus
49.39.4
Sales tax 10%micro / 0%
Non-regular intra-regional passenger transportation by minibuses
49.39.5
Sales tax 10%micro / 0%
Inter-regional non-scheduled passenger transportation by bus
49.39.6
Sales tax 10%micro / 0%
Inter-regional non-regular passenger transportation by minibuses
49.39.7
Sales tax 10%micro / 0%
Interstate non-scheduled passenger transportation by bus
49.39.8
Sales tax 10%micro / 0%
Interstate non-scheduled passenger transportation by minibuses
49.39.9
Sales tax 10%micro / 0%
Other passenger land transport activities, not elsewhere classified
49.41.1
Sales tax 10%micro / 0%
Domestic road freight transportation
49.41.2
Sales tax 10%micro / 0%
Intra-regional road freight transportation
49.41.3
Sales tax 10%micro / 0%
Interregional road freight transportation
49.41.4
Sales tax 10%micro / 0%
Interstate road freight transportation
49.42.0
Sales tax 10%micro / 0%
Transportation services
This subclass includes: - land transport services provided to commercial organizations and households
49.50.0
Sales tax 10%micro / 0%
Transport via pipelines
50.10.0
Sales tax 10%micro / 0%
Sea and coastal passenger water transport activities
50.20.0
Sales tax 10%micro / 0%
Sea and coastal water transport activities
50.30.0
Sales tax 10%micro / 0%
Inland water passenger transport activities
50.40.0
Sales tax 10%micro / 0%
Inland waterway transport activities
51.10.1
Sales tax 10%micro / 0%
Domestic passenger transportation by air
51.10.2
Sales tax 10%micro / 0%
International passenger transportation by air
51.21.1
Sales tax 10%micro / 0%
Domestic air cargo transportation
51.21.2
Sales tax 10%micro / 0%
International air freight transportation
51.22.0
Sales tax 10%micro / 0%
Space transport activities
: This subclass includes: - launching of satellites and spacecraft - transportation of passengers and cargo in space
52.10.0
Sales tax 10%micro / 0%
Warehousing and storage: This class includes: - storage and warehousing services of all kinds of goods, including grain silos, general purpose warehouses, cold storage, warehouses, storehouses and others - storage of goods in foreign trade zones - storage of goods in cold storage facilities
Excludes: - parking services, see 52.21.2 - services of owned warehouses, see 68.20 - leasing of warehouses, see 68.20
52.21.1
Sales tax 10%micro / 0%
Support activities for land transport
52.21.2
Sales tax 10%micro / 0%
Operation of car and bicycle parking facilities
52.22.0
Sales tax 10%micro / 0%
Support activities for water transport
52.23.0
Sales tax 10%micro / 0%
Support activities for air transport
52.24.0
Sales tax 10%micro / 0%
Cargo handling
52.29.1
Sales tax 10%micro / 0%
Activities of customs brokers
52.29.9
Sales tax 10%micro / 0%
Other supporting transport activities
53.10.0
Sales tax 10%micro / 0%
National postal operator activities
53.20.0
Sales tax 10%micro / 0%
Other postal and courier activities
PEducation

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The original list of economic activity types in Armenian is taken from armstat.am

Translation to English made in a semi-automatic way. For legal quotation, use the original version in Armenian.