Found: 968

Activity codes eligible for sales tax regime

All activity codes eligible for turnover tax (sales tax) regime.

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
BMining industry and open pit mining
05.10.0
Sales tax 10%
Coal mining
This subclass includes: - underground or open-pit mining of coal, including extraction by liquefaction - cleaning, sorting, crushing, compacting, etc., of coal, other operations related to the upgrading of the quality of the coal or its transportation and storage - reprocessing of coal from coal dust. Excludes: - mining of brown coal (lignite), see 05.20.0 - extraction of peat, see 08.92 - support activities on a fee or contract basis incidental to the extraction of hard coal, see 09.90 - test drilling for the extraction of coal, see 09.90 - production of solid fuels in coke ovens, see 19.10 - production of coal briquettes, see 19.20 - activities for the development of the coal industry, see 43.12
05.20.0
Sales tax 10%
Mining of brown coal (lignite)
This class includes: - underground or open-pit mining of brown coal (lignite), including liquefaction - washing, dewatering, crushing, pressing, etc. of brown coal (lignite) and other operations related to the upgrading of the quality of the brown coal or its transport and storage. Excludes: - mining of hard coal, see 05.10 - extraction of peat, see 08.92 - support activities incidental to brown coal mining, see 09.90 - test drilling for brown coal mining, see 09.90 - manufacture of brown coal fuel briquettes, see 19.20 - activities for the development of the brown coal industry, see 43.12
06.10.0
Sales tax 10%
Extraction of crude petroleum
06.20.0
Sales tax 10%
Extraction of natural gas
07.10.0
Sales tax 10%
Mining of iron ore
07.21.1
Sales tax 10%
Uranium ore mining
07.21.2
Sales tax 10%
Thorium ore mining
07.21.3
Sales tax 10%
Mining of radioactive ores
07.29.1
Sales tax 10%
Copper ore mining
07.29.2
Sales tax 10%
Nickel ore mining
07.29.3
Sales tax 10%
Extraction of aluminum-containing raw materials
07.29.4
Sales tax 10%
Mining of precious metal ores
07.29.5
Sales tax 10%
Mining of lead, zinc, tin ores
07.29.9
Sales tax 10%
Mining of other non-ferrous metal ores, not elsewhere classified
08.11.1
Sales tax 10%
Quarrying of ornamental and building stone
08.11.2
Sales tax 10%
Mining of limestone and gypsum
08.11.3
Sales tax 10%
Mining of chalk and uncalcined dolomite
08.11.4
Sales tax 10%
Slate mining
08.12.1
Sales tax 10%
Sand and gravel mining
08.12.2
Sales tax 10%
Mining of clay and china clay
This subclass includes: - mining of clay, fired clay, china clay (kaolin)
08.91.0
Sales tax 10%
Mining of raw materials for the chemical industry and the production of fertilizers
08.92.0
Sales tax 10%
Peat extraction
08.93.0
Sales tax 10%
Salt mining
08.99.1
Sales tax 10%
Extraction of natural asphalt and bitumen
This subclass includes: - extraction of natural asphalt, asphaltites, hard bitumens and asphaltic bitumen-containing rock
08.99.2
Sales tax 10%
Mining of natural precious stones (except diamonds) and semi-precious stones
08.99.3
Sales tax 10%
Natural diamond mining
08.99.4
Sales tax 10%
Extraction of pumice and natural abrasives
08.99.9
Sales tax 10%
Mining of other natural minerals and rocks
This subclass includes: - mining of asbestos, diatomite, natural graphite, fossiliferous earths, natural zeolite, talc, feldspar, etc. - mining of quartz, slate, etc.
09.10.0
Sales tax 10%
Support services for oil and natural gas extraction
09.90.0
Sales tax 10%
Support services to other mining industries
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)
11.01.1
Sales tax 7%
Distillation, multi-distillation and blending of alcoholic beverages (except brandy)
11.01.2
Sales tax 7%
Manufacture of brandy
This subclass includes: - manufacture of distilled alcoholic beverages: cognac, brandy - blending of distilled brandy spirits
11.02.0
Sales tax 7%
Production of grape wine
11.03.0
Sales tax 7%
Manufacture of cider and other fruit wines
11.04.0
Sales tax 7%
Manufacture of other non-distilled beverages from fermented materials
11.05.0
Sales tax 7%
Brewing
This class includes: - manufacture of malt alcoholic beverages: beer, stout and other types of beer (ale, port, etc.) - manufacture of low-alcohol or non-alcoholic beer
11.06.0
Sales tax 7%
Malt production
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
12.00.1
Sales tax 7%
Tobacco fermentation
12.00.2
Sales tax 7%
Manufacture of tobacco products
This subclass includes: - manufacture of cigarettes, cigars, rolling tobacco, pipe tobacco, chewing tobacco, snuff and other tobacco products
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
19.10.0
Sales tax 7%
Coke production
19.20.1
Sales tax 7%
Production of biofuel blends, biodiesel
19.20.9
Sales tax 7%
Manufacture of other distilled petroleum products
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
32.50.0
Sales tax 7%
Manufacture of medical and dental instruments and devices
This class includes the manufacture of medical and dental instruments and appliances, surgical equipment and orthopaedic appliances, special medical furniture (e.g. dental chairs with a mobile seat and built-in fluid distribution device): - manufacture of surgical sutures, sterile sutures and compresses - manufacture of dental fillings and cements (except denture adhesives), dental waxes and other dental plasters - manufacture of bone cements - manufacture of furnaces for dental laboratories - manufacture of ultrasonic laboratory equipment - manufacture of laboratory sterilizers - manufacture of laboratory stills, laboratory centrifuges - manufacture of medical, surgical, dental or veterinary furniture: surgical, examination tables, hospital beds with mechanical devices, dental chairs - manufacture of bone plates, screws, syringes, needles, cannulas, catheters, etc. - manufacture of dental instruments (including dental equipment built into dental chairs) - manufacture of artificial teeth, bridges, etc. made in dental laboratories - manufacture of orthopedic appliances and prostheses, including orthopedic footwear - manufacture of eye prostheses - manufacture of medical thermometers - manufacture of medical rubber gloves - manufacture of ophthalmic items, eyeglasses, sunglasses, prescription and contact lenses, protective eyewear. This class excludes: - manufacture of denture adhesives, see 26.40 - manufacture of medical absorbent dressings, cotton, bandages, gauze, see 21.20.1 - manufacture of electromedical equipment, see 26.60 - manufacture of wheelchairs, see 30.92 - activities of optical shops, see 47.78
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
FConstruction
41.10.0
Sales tax 10%
Preparatory work for construction
41.20.1
Sales tax 10%
Construction of residential, public and industrial buildings
41.20.2
Sales tax 10%
Major renovation of residential and non-residential buildings
This subclass includes: - implementation of measures aimed at restoring the main physical, technical, architectural, artistic, historical and operational significance of residential and non-residential buildings, if necessary by replacing individual structural elements and engineering communications and equipment, as well as improving operational indicators without changing the main technical and economic indicators
41.20.3
Sales tax 10%
Current renovation of residential and non-residential buildings
This subclass includes: - implementation of construction works and measures in residential and non-residential buildings aimed at restoring the operability and operational indicators of individual parts of the building, engineering communications and equipment, without changing the main technical and economic indicators
41.20.4
Sales tax 10%
Reconstruction, restoration and strengthening of residential and non-residential buildings
This subclass includes: - construction work aimed at using buildings or structures, their individual parts for a new operational purpose and/or changing the main technical and economic indicators, ensuring the reliability of the building or structure and modernizing it, - construction work aimed at ensuring the level of seismic resistance and operational indicators of the structural elements of buildings or structures prior to damage, - construction work aimed at bringing the seismic equipment of buildings or structures into compliance with the current regulatory requirements through the reconstruction of their structural elements.
42.11.0
Sales tax 10%
Construction of roads and highways
42.12.0
Sales tax 10%
Construction of railways and metros
This class includes: - construction of railways and underground railways (metros). Excludes: - installation of street lighting and electrical signalling equipment, see 43.21 - architectural and engineering design services, see 71.1 - project management services related to construction projects, see 71.1
42.13.0
Sales tax 10%
Construction of bridges and tunnels
This class includes: - construction of bridges, including viaducts - construction of tunnels. Excludes: - installation of street lighting and electrical signalling equipment, see 43.21 - construction of hydraulic tunnels, see 42.91.0 - architectural and engineering design services, see 71.1 - project management services related to construction projects, see 71.1
42.21.0
Sales tax 10%
Construction of waterworks structures
42.22.1
Sales tax 10%
Construction of power plants and transmission systems
42.22.2
Sales tax 10%
Construction of telecommunications facilities
This subclass includes: - construction of telecommunications support structures, assembly of telephone lines, local radio and television, including cable, computer network long-distance lines, optical cables
42.91.0
Sales tax 10%
Construction of water structures
42.99.1
Sales tax 10%
Construction of sports facilities
This subclass includes: - construction of football, basketball, volleyball and other types of stadiums, golf courses, tennis courts
42.99.2
Sales tax 10%
Construction of gas supply structures
This subclass includes: - assembly of main and urban gas pipelines - construction of gas filling stations - construction of gas and liquid fuel storage structures
42.99.9
Sales tax 10%
Construction of other civil engineering structures, not elsewhere classified
43.11.0
Sales tax 10%
Demolition and demolition of buildings
This subclass includes: - demolition and demolition of buildings and other structures
43.12.1
Sales tax 10%
Construction site preparation
43.12.2
Sales tax 10%
Blasting work
43.12.3
Sales tax 10%
Site preparation for mining operations
43.13.0
Sales tax 10%
Exploration drilling and boring
This class includes: - exploration drilling and boring for construction purposes for geological, geophysical, seismic exploration - rock sampling, laboratory testing. Excludes: - drilling of oil and natural gas wells, see 06.10, 06.20 - exploration services related to mining and quarrying: test drilling and boring of wells, see 09.90 - drilling of water wells, 42.21 - drilling of mine shafts, see 43.99 - geological, geophysical, seismic exploration and testing activities for the discovery of oil and natural gas reserves and new deposits, see 71.12.9
43.21.1
Sales tax 10%
Electrical system assembly: This class includes the assembly of electrical systems in all types of buildings and civil engineering structures: - assembly and maintenance of electrical wiring and wiring - assembly of lighting systems - assembly of street lighting and signal systems - assembly of airport runway lighting systems - installation and testing of domestic electrical appliances and equipment, including electric floor heating systems
Excludes: - construction of power transmission and telecommunications, distribution systems (highway or urban), see 42.22 - remote control and monitoring of electronic security systems (e.g. alarm, fire protection), including installation and maintenance of systems, see 80.20
43.21.2
Sales tax 10%
Installation of telecommunications systems
This subclass includes: - installation of telecommunications systems in all types of buildings, civil engineering structures - installation of satellite antennas - installation of fire alarm systems - repair and maintenance services of telecommunications systems, satellite antennas and fire alarm systems
43.22.1
Sales tax 10%
Installation of water supply systems
43.22.2
Sales tax 10%
Installation of heating, gas supply and air-conditioning systems
43.29.1
Sales tax 10%
Installation of elevators and other engineering equipment
43.29.9
Sales tax 10%
Repair and maintenance of elevators and other engineering equipment
43.31.0
Sales tax 10%
Plastering work
This subclass includes: - interior decoration of walls and facades of buildings and other structures with plaster, including the installation of plasterboards
43.32.0
Sales tax 10%
Carpentry
43.33.0
Sales tax 10%
Floor coverings and wall coverings
This subclass includes: - covering of walls and floors of buildings and other structures with ceramic, concrete or stone tiles (laying, facing, gluing) - covering of floors with wooden planks and other wooden coverings - covering of floors with carpet and linoleum, including rubber and plastic, coverings - covering of floors and walls with marble, granite, slate - wall coverings
43.34.0
Sales tax 10%
Painting and glazing work
43.39.0
Sales tax 10%
Other construction finishing work
43.91.0
Sales tax 10%
Roofing work
43.99.1
Sales tax 10%
Building foundations, including piling
43.99.2
Sales tax 10%
Stone and brick masonry installation
43.99.3
Sales tax 10%
Dehumidification of buildings, waterproofing of roofs
43.99.4
Sales tax 10%
Decoration of building facades
43.99.5
Sales tax 10%
Construction equipment rental with service personnel
43.99.9
Sales tax 10%
Other specialized construction activities not elsewhere classified
GWholesale and retail trade: repair of motor vehicles and motorcycles
45.11.1
Sales tax 10%
Wholesale of light passenger cars
This class includes: - wholesale of new and used light passenger cars - wholesale of off-road passenger cars (not exceeding 3.5 tonnes). This class excludes: - wholesale and retail trade of spare parts and accessories for motor vehicles, see 45.3 - rental of cars with driver, see division 49 - rental of cars without driver, see 77.1
45.11.2
Sales tax 10%
Retail trade of light passenger cars
This class includes: - retail trade of new and used light passenger cars - retail trade of off-road passenger cars (not exceeding 3.5 tonnes). This class excludes: - wholesale and retail trade of spare parts and accessories for motor vehicles, see 45.3 - rental of motor vehicles with driver, see division 49 - rental of motor vehicles without driver, see 77.1
45.11.3
Sales tax 10%
Wholesale of specialized passenger cars
This class includes: - wholesale of new and used specialized passenger cars (ambulances, minibuses and other vehicles not exceeding 3.5 tonnes). This class excludes: - wholesale and retail trade of spare parts and accessories for motor vehicles, see 45.3 - rental of motor vehicles with driver, see division 49 - rental of motor vehicles without driver, see 77.1
45.11.4
Sales tax 10%
Retail trade of specialized passenger cars
This class includes: - retail trade of new and used specialized passenger cars (ambulances, minibuses and other vehicles not exceeding 3.5 tonnes). Excludes: - wholesale and retail trade of spare parts and accessories for motor vehicles, see 45.3 - rental of motor vehicles with driver, see division 49 - rental of motor vehicles without driver, see 77.1
45.19.1
Sales tax 10%
Other motor vehicle retail trade
45.19.2
Sales tax 10%
Wholesale of other automobiles
45.20.1
Sales tax 10%
Maintenance and repair of motor vehicles
45.20.2
Sales tax 10%
Conversion of vehicles to run on compressed natural gas
45.20.3
Sales tax 10%
Re-equipment of vehicles to run on liquefied petroleum gas
45.20.4
Sales tax 10%
Car washing, polishing, painting and other similar services
45.31.0
Sales tax 10%
Wholesale of automotive parts and accessories
45.32.0
Sales tax 10%
Retail trade of motor vehicle parts and accessories
45.40.1
Sales tax 10%
Motorcycle wholesale
45.40.2
Sales tax 10%
Motorcycle retail
45.40.3
Sales tax 10%
Wholesale of motorcycle parts and accessories
45.40.4
Sales tax 10%
Retail sale of motorcycle parts and accessories
45.40.5
Sales tax 10%
Motorcycle maintenance and repair
46.11.1
Sales tax 10%
Activities of agents engaged in wholesale trade of flowers and plants
Excludes: - wholesale trade in own name, see 46.2-46.9 - retail trade outside stores through agents, see 47.99
46.11.2
Sales tax 10%
Activities of agents engaged in wholesale trade in live animals
Excludes: - wholesale trade on own account, see 46.2-46.9 - retail trade outside stores through agents, see 47.99
46.11.3
Sales tax 10%
Activities of agents engaged in wholesale trade of agricultural, textile raw materials, semi-finished products
Excludes: - wholesale trade on own account, see 46.2-46.9 - retail trade outside stores through agents, see 47.99
46.12.0
Sales tax 10%
Activities of agents engaged in the sale of fuels, ores, metals and industrial chemicals
46.13.0
Sales tax 10%
Activities of agents engaged in the trade of timber and building materials
Excludes: - wholesale trade in own name, see 46.2-46.9 - retail trade outside stores through agents, see 47.99
46.14.0
Sales tax 10%
Activities of agents engaged in the sale of machinery, industrial equipment, ships and aircraft
Excludes: - activities of agents engaged in the sale of motor vehicles, see 45.1 - sale of motor vehicles by auction, see 45.1 - wholesale trade in own name, see 46.2-46.9 - retail trade outside stores through agents, see 47.99
46.15.1
Sales tax 10%
Activities of agents engaged in the wholesale trade of furniture
Excludes: - wholesale trade on own account, see 46.2-46.9 - retail trade outside stores through agents, see 47.99
46.15.2
Sales tax 10%
Activities of agents engaged in wholesale trade of household goods, hardware and other metal product
S
46.16.1
Sales tax 10%
Activities of agents engaged in wholesale trade of textile products
Excludes: - wholesale trade on own account, see 46.2-46.9 - retail trade outside stores through agents, see 47.99
46.16.2
Sales tax 10%
Activities of agents engaged in wholesale trade of clothing
Excludes: - wholesale trade in own name, see 46.2-46.9 - retail trade outside stores through agents, see 47.99
46.16.3
Sales tax 10%
Activities of agents engaged in the sale of footwear and leather goods
Excludes: - wholesale trade in own name, see 46.2-46.9 - retail trade outside stores through agents, see 47.99
46.17.1
Sales tax 10%
Activities of agents engaged in wholesale trade of food products
Excludes: - wholesale trade on own account, see 46.2-46.9 - retail trade outside stores through agents, see 47.99
46.17.2
Sales tax 10%
Activities of agents engaged in the wholesale trade of beverages
Excludes: - wholesale trade on own account, see 46.2-46.9 - retail sale outside stores through agents, see 47.99
46.17.3
Sales tax 10%
Activities of agents engaged in wholesale trade of tobacco
Excludes: - wholesale trade on own account, see 46.2-46.9 - retail sale outside stores through agents, see 47.99
46.18.1
Sales tax 10%
Activities of agents engaged in specialized trade in certain types of goods
Excludes: - wholesale trade on own account, see 46.2-46.9 - retail sale outside stores through agents, see 47.99 - activities of insurance agents, see 66.22 - activities of real estate agents, see 68.31
46.18.2
Sales tax 10%
Activities of agents engaged in wholesale trade of games and toys, sporting goods, bicycles, books, newspapers, stationery, musical instruments, watches and jewellery, photographic and optical equipment
Excludes: - wholesale trade in own name, see 46.2-46.9 - retail sale outside stores through agents, see 47.99 - activities of insurance agents, see 66.22 - activities of real estate agents, see 68.31
46.18.9
Sales tax 10%
Activities of agents engaged in wholesale trade of goods not included in other groups
Excludes: - wholesale trade on own account, see 46.2-46.9 - retail sale outside stores through agents, see 47.99 - activities of insurance agents, see 66.22 - activities of real estate agents, see 68.31
46.19.0
Sales tax 10%
Activities of agents engaged in specialized trade in a wide range of goods or goods not included in other groupings
Excludes: - wholesale trade in own name, see 46.2-46.9 - retail trade outside stores through agents, see 47.99
46.21.1
Sales tax 10%
Wholesale of grain crops and seeds
46.21.2
Sales tax 10%
Wholesale of unmanufactured tobacco
46.21.3
Sales tax 10%
Wholesale trade of animal feed and other agricultural raw materials not included in other groups
This subclass includes: - wholesale trade of animal feed - wholesale trade of other agricultural raw materials, residues, semi-finished products for the production of animal feed
46.22.0
Sales tax 10%
Wholesale trade of flowers and other plants
This subclass includes: - wholesale trade of flowers, other plants and bulbs
46.23.0
Sales tax 10%
Wholesale trade of live animals
46.24.0
Sales tax 10%
Wholesale of fur and leather
46.31.1
Sales tax 10%
Wholesale trade of fresh fruits and vegetables
46.31.2
Sales tax 10%
Wholesale of canned fruits and vegetables
46.32.1
Sales tax 10%
Wholesale trade of fresh meat and meat products, including offal
46.32.2
Sales tax 10%
Wholesale trade of canned meat and meat products, including offal
46.33.1
Sales tax 10%
Wholesale of dairy products
46.33.2
Sales tax 10%
Wholesale trade of eggs and egg products
46.33.3
Sales tax 10%
Wholesale trade of animal and vegetable edible oils and fats
46.34.1
Sales tax 10%
Wholesale trade of alcoholic beverages
46.34.2
Sales tax 10%
Wholesale trade of non-alcoholic beverages
46.35.0
Sales tax 10%
Wholesale trade of tobacco products
46.36.1
Sales tax 10%
Sugar wholesale trade
46.36.2
Sales tax 10%
Wholesale of chocolate and sugar confectionery
46.37.0
Sales tax 10%
Wholesale trade of coffee, tea, cocoa and spices
46.38.1
Sales tax 10%
Wholesale trade of fish and fish products
46.38.2
Sales tax 10%
Wholesale trade of pet food
46.38.9
Sales tax 10%
Wholesale of other food products
46.39.0
Sales tax 10%
Non-specialized wholesale trade of food, beverages and tobacco
46.41.0
Sales tax 10%
Wholesale of textile products
46.42.1
Sales tax 10%
Wholesale of knitted underwear and hosiery
This subclass includes: - wholesale of knitted, crocheted, lace and other underwear for men, women and children, such as shirts, T-shirts, T-shirts, sweatshirts, shorts, panties, nightgowns, pyjamas, peignoirs, bras, girdles, t-shirts - wholesale of hosiery
46.42.2
Sales tax 10%
Wholesale of clothing, except knitted or crocheted underwear and hosiery
46.42.3
Sales tax 10%
Wholesale of shoes
46.43.1
Sales tax 10%
Wholesale of household electrical appliances
46.43.2
Sales tax 10%
Wholesale of radio and television equipment, photographic and optical equipment
46.43.3
Sales tax 10%
Wholesale trade of recorded audio and video tapes, compact discs
46.44.1
Sales tax 10%
Wholesale trade of porcelain and glass products
46.44.2
Sales tax 10%
Wholesale of cleaning products
46.45.0
Sales tax 10%
Wholesale trade of perfumes and cosmetics
This subclass includes: - wholesale trade of perfumes, cosmetics, soaps
46.46.1
Sales tax 10%
Wholesale of medical products
46.46.2
Sales tax 10%
Wholesale of medicines
46.47.1
Sales tax 10%
Wholesale of household furniture
46.47.2
Sales tax 10%
Carpet wholesale
46.47.3
Sales tax 10%
Wholesale of lighting equipment
46.48.0
Sales tax 10%
Wholesale trade of watches and jewelry products
46.49.1
Sales tax 10%
Wholesale trade of bicycles, their parts and accessories
46.49.2
Sales tax 10%
Wholesale trade of books, magazines, newspapers, paper for writing and printing equipment, stationer
Y
46.49.3
Sales tax 10%
Wholesale of sporting goods
46.49.4
Sales tax 10%
Wholesale of games and toys
46.49.9
Sales tax 10%
Wholesale of other household goods
This class includes: - wholesale of wood, wicker, cork and similar products - wholesale of leather goods, travel goods - wholesale of musical instruments - wholesale of cookware, cutlery, household metal packaging materials - wholesale of non-electric household appliances
46.51.1
Sales tax 10%
Wholesale of computers and peripherals
46.51.2
Sales tax 10%
Software wholesale
46.52.1
Sales tax 10%
Wholesale of electronic and telecommunications equipment and parts
46.52.2
Sales tax 10%
Wholesale of mobile phones
46.52.3
Sales tax 10%
Wholesale of electronic blank media
46.61.0
Sales tax 10%
Wholesale of agricultural machinery, equipment and spare parts
This subclass includes: - wholesale of agricultural machinery and equipment: ploughs, manure spreaders and seeders, combines, threshing machines, milking machines, machinery used in poultry and beekeeping, tractors used in agriculture and forestry - wholesale of lawnmowers of any type
46.62.0
Sales tax 10%
Wholesale trade of machine tools
This subclass includes: - wholesale trade of machine tools of all kinds - wholesale trade of machine tools with software control
46.63.0
Sales tax 10%
Wholesale trade of machinery for mining, construction and civil engineering
46.64.0
Sales tax 10%
Wholesale trade of machinery for the textile, sewing and knitting industry
This subclass includes: - wholesale of computer-controlled machine tools for the textile, sewing and knitting industry
46.65.0
Sales tax 10%
Wholesale trade of office furniture
46.66.0
Sales tax 10%
Wholesale of other office machinery and equipment
46.69.0
Sales tax 10%
Wholesale of other machinery and equipment
46.71.1
Sales tax 10%
Wholesale trade of liquefied petroleum gas
46.71.2
Sales tax 10%
Wholesale gasoline
46.71.3
Sales tax 10%
Wholesale trade of aviation kerosene
46.71.4
Sales tax 10%
Wholesale of diesel fuel
46.71.5
Sales tax 10%
Vark fuel oil wholesale
46.71.6
Sales tax 10%
Wholesale trade of oil, gasoline and petroleum gas
46.71.7
Sales tax 10%
Wholesale trade of coal
This subclass includes: - wholesale trade of coal, lignite, coke
46.71.9
Sales tax 10%
Wholesale of other fuels and related products
This class includes: - wholesale of firewood, charcoal, other municipal fuels, petroleum oils, lubricating oils, machine oils
46.72.1
Sales tax 10%
Wholesale trade of ferrous and non-ferrous metal ores
46.72.2
Sales tax 10%
Wholesale trade of iron, steel and their castings
46.72.3
Sales tax 10%
Wholesale trade of non-ferrous metals and their alloys
46.72.4
Sales tax 10%
Wholesale trade in gold and other precious metals
46.72.9
Sales tax 10%
Wholesale trade of other metals and metal ores
46.73.1
Sales tax 10%
Wholesale of construction glass
46.73.2
Sales tax 10%
Wholesale trade of cement, sand, plaster and gravel
46.73.3
Sales tax 10%
Wholesale trade of construction materials made of concrete, cement, gypsum and similar materials
46.73.4
Sales tax 10%
Wholesale of paints and varnishes
46.73.5
Sales tax 10%
Wholesale of wood and wood products, wallpaper and floor coverings
This class includes: - wholesale of round or primary processed wood, plywood, particle board and panels, wooden building structures and components, prefabricated buildings, wooden containers - wholesale of wallpaper and floor coverings
46.73.6
Sales tax 10%
Wholesale trade of construction metal structures
46.73.7
Sales tax 10%
Wholesale trade of sanitary equipment
This subclass includes: - wholesale trade of sanitary equipment: bathtubs, washbasins, toilets, other sanitary equipment of porcelain and earthenware
46.73.8
Sales tax 10%
Wholesale of masonry blocks
46.73.9
Sales tax 10%
Wholesale trade of other building materials
46.74.0
Sales tax 10%
Wholesale of hardware, plumbing and heating equipment and accessories
This subclass includes: - wholesale of hardware and valves - wholesale of fasteners and fittings - wholesale of heating and plumbing equipment - wholesale of plumbing installation accessories: pipes, hoses, fittings, taps, tees, couplings, rubber hoses and similar accessories - wholesale of hand tools: hammers, saws, screwdrivers and similar tools
46.75.1
Sales tax 10%
Wholesale trade of mineral fertilizers
46.75.2
Sales tax 10%
Wholesale trade of pesticides and other agrochemical products
46.75.9
Sales tax 10%
Wholesale of other chemicals
This class includes: - wholesale of industrial chemicals: aniline, printing ink, essential oils, industrial gases, chemical adhesives, dyes, synthetic resins, methanol, paraffin, odoriferous and fragrance substances, soda, technical salt, acids and sulfur, starch derivatives and similar products
46.76.1
Sales tax 10%
Wholesale of plastics, rubber and synthetic rubber
This class includes: - wholesale of plastics in primary forms - wholesale of rubber and synthetic rubber
46.76.2
Sales tax 10%
Wholesale trade of textile and similar fibers
46.76.3
Sales tax 10%
Wholesale of precious stones
46.76.4
Sales tax 10%
Wholesale of unwrapped paper
46.76.9
Sales tax 10%
Wholesale trade of other intermediate products n
E.c.
46.77.1
Sales tax 10%
Wholesale trade in ferrous and non-ferrous metal scrap
46.77.2
Sales tax 10%
Wholesale trade in scrap precious metals and precious stones
46.77.3
Sales tax 10%
Dismantling of vehicles and other equipment
This subclass includes: - dismantling of vehicles, computers, televisions and other equipment for the purpose of dismantling and selling usable parts
46.77.9
Sales tax 10%
Wholesale trade of other non-metallic waste
46.90.0
Sales tax 10%
Non-specialized wholesale trade
This subclass includes: - wholesale trade of a wide range of goods without any particular specialization
47.11.0
Sales tax 10%
Retail sale in non-specialized stores with food, beverages and tobacco predominating
This class includes: - retail sale of a wide range of goods with food, beverages and tobacco predominating - activities of department stores where, in addition to food, beverages and tobacco, other goods such as clothing, furniture, appliances, hardware, cosmetics, etc. are sold, but the bulk of the goods are food, beverages and tobacco predominating
47.19.0
Sales tax 10%
Other retail sale in non-specialized stores
This class includes: - retail sale of a wide range of goods, where food, beverages and tobacco products do not predominate - operation of department stores, where a variety of goods are sold, such as clothing, furniture, appliances, hardware, cosmetics, etc.
47.21.1
Sales tax 10%
Retail sale of fresh fruits and vegetables in specialized stores
47.21.2
Sales tax 10%
Retail sale of canned fruits and vegetables in specialized stores
47.22.1
Sales tax 10%
Retail sale of meat and meat products in specialized stores
This subclass includes: - retail sale of meat and meat products
47.22.2
Sales tax 10%
Retail sale of poultry and poultry products in specialized stores
47.23.0
Sales tax 10%
Retail sale of fish, shellfish and other seafood in specialized stores
This subclass includes: - retail sale of fish, fish products and other seafood
47.24.1
Sales tax 10%
Retail sale of bread and bakery products in specialized stores
47.24.2
Sales tax 10%
Retail sale of pastries, sugar confectionery in specialized stores
47.25.1
Sales tax 10%
Retail sale of alcoholic beverages in specialized stores
47.25.2
Sales tax 10%
Retail sale of non-alcoholic beverages in specialized stores
47.26.0
Sales tax 10%
Retail sale of tobacco products in specialized stores
This subclass includes: - retail sale of cigarettes - retail sale of tobacco products
47.29.0
Sales tax 10%
Retail sale of other food in specialized stores
This subclass includes: - retail sale of dairy products and eggs - retail sale of other food products n.e.c.
47.30.1
Sales tax 10%
Retail sale of petrol and diesel fuel for motor vehicles at filling stations
47.30.2
Sales tax 10%
Retail sale of liquefied petroleum gas, compressed natural gas and gasoline for automobiles at gas filling stations
47.30.3
Sales tax 10%
Retail sale of automotive lubricants and coolants in specialized stores
47.41.0
Sales tax 10%
Retail sale of computers, peripheral equipment and computer software in specialized stores
47.42.0
Sales tax 10%
Retail sale of telecommunications equipment in specialized stores
47.43.0
Sales tax 10%
Retail sale of audio and video equipment in specialized stores
This subclass includes: - retail sale of radios and televisions - retail sale of audio and video equipment - retail sale of CD, DVD players
47.51.0
Sales tax 10%
Retail sale of textile products in specialized stores
47.52.0
Sales tax 10%
Retail sale of hardware, paints, sheet glass and other building materials in specialized stores
This subclass includes: - retail sale of hardware - retail sale of paints and varnishes - retail sale of sheet glass - retail sale of other building materials: brick, wood, plumbing fixtures - retail sale of various materials and tools for making and repairing things in the home - retail sale of cork boards for flooring - retail sale of lawn mowers of any type - retail sale of saunas
47.53.1
Sales tax 10%
Retail sale of carpets and carpet products in specialized stores
47.53.2
Sales tax 10%
Retail sale of curtains and blinds in specialized stores
47.53.3
Sales tax 10%
Retail sale of wallpaper and floor coverings in specialized stores
47.54.0
Sales tax 10%
Retail sale of electrical household appliances in specialized stores
47.59.1
Sales tax 10%
Retail sale of furniture in specialized stores
47.59.2
Sales tax 10%
Retail sale of lighting equipment in specialized stores
47.59.3
Sales tax 10%
Retail sale of tableware and kitchenware in specialized stores
This subclass includes: - retail sale of kitchenware, cutlery, tableware, glassware, porcelain, earthenware and earthenware
47.59.4
Sales tax 10%
Retail sale of musical instruments and scores
47.59.5
Sales tax 10%
Retail trade of systems equipped with electrical security signaling devices: locking devices, firepr
Oof cabinets, safes, without installation and maintenance services
47.59.9
Sales tax 10%
Retail sale of other household goods in specialized stores
47.61.0
Sales tax 10%
Retail sale of books in specialized stores
47.62.0
Sales tax 10%
Retail sale of newspapers and stationery in specialized stores
This subclass includes: - retail sale of stationery such as pens, pencils, paper, etc.
47.63.0
Sales tax 10%
Retail sale of sound and video recordings in specialized stores
This class includes: - retail sale of recorded audio and video cassettes, video cassettes, CDs - retail sale of video tapes and DVDs - retail sale of unrecorded tapes and discs
47.64.0
Sales tax 10%
Retail sale of sporting goods in specialized stores
This subclass includes: - retail sale of sporting goods, fishing equipment, hiking gear, boats and bicycles
47.65.0
Sales tax 10%
Retail sale of games and toys in specialized stores
47.71.1
Sales tax 10%
Retail sale of clothing in specialized stores
47.71.2
Sales tax 10%
Retail trade of knitted underwear and hosiery
47.71.3
Sales tax 10%
Retail sale of various fur products in specialized stores
47.71.4
Sales tax 10%
Retail sale of sportswear in specialized stores
47.71.5
Sales tax 10%
Retail sale of wedding dresses and wedding accessories in specialized stores
47.72.1
Sales tax 10%
Retail sale of footwear in specialized stores
47.72.9
Sales tax 10%
Retail sale of other leather goods in specialized stores
This subclass includes: - retail sale of leather goods - retail sale of other leather and imitation leather goods for luggage and travel gear
47.73.1
Sales tax 10%
Retail sale of pharmaceuticals in pharmacies
This class includes: - retail sale of ready-made and pharmacy-prepared pharmaceuticals
47.73.2
Sales tax 10%
Retail sale of pharmaceuticals in non-pharmaceutical pharmacies
This subclass includes: - retail sale of finished (manufactured) pharmaceuticals in non-pharmaceutical pharmacies
47.74.0
Sales tax 10%
Retail sale of medical and orthopedic products in specialized stores
47.75.0
Sales tax 10%
Retail sale of cosmetics and toiletries in specialized stores
This subclass includes: - retail sale of perfumes, soaps, cosmetics and toiletries
47.76.1
Sales tax 10%
Retail sale of flowers and plants in specialized stores
47.76.2
Sales tax 10%
Retail sale of seeds, fertilizers, pesticides in specialized stores
47.76.3
Sales tax 10%
Retail sale of pet food in specialized stores
47.77.0
Sales tax 10%
Retail sale of watches and jewelry in specialized stores
47.78.1
Sales tax 10%
Retail sale of photographic equipment in specialized stores
This subclass includes: - retail sale of photographic, optical, precision measuring equipment
47.78.2
Sales tax 10%
Activities of art galleries
47.78.3
Sales tax 10%
Retail sale of household liquid fuels, bottled gas, coal and firewood in specialized stores
47.78.4
Sales tax 10%
Retail sale of weapons and ammunition in specialized stores
47.78.5
Sales tax 10%
Optical salon activities
47.78.6
Sales tax 10%
Retail sale of souvenirs, household, cult and religious products in specialized stores
47.78.7
Sales tax 10%
Retail sale of postage stamps and coins in specialized stores
47.78.8
Sales tax 10%
Retail sale of funeral supplies in specialized stores
47.78.9
Sales tax 10%
Retail sale of other non-food products in specialized stores, not included in other groups
47.79.1
Sales tax 10%
Retail sale of second-hand goods in stores
47.79.2
Sales tax 10%
Retail sale of antiques in stores
This subclass includes: - retail sale of antique rugs and other antique goods, except books
47.79.3
Sales tax 10%
Retail sale of antiquarian and antique books in stores
47.81.1
Sales tax 10%
Retail sale of food, beverages and tobacco in kiosks
47.81.2
Sales tax 10%
Retail trade of agricultural products in markets
47.81.3
Sales tax 10%
Retail trade of food products in markets
47.82.0
Sales tax 10%
Retail sale of textile products, clothing and footwear in markets and stalls
47.89.1
Sales tax 10%
Retail sale of other goods in kiosks
: This subclass includes: - retail sale of other goods in kiosks: carpets and rugs, books, games and toys, household appliances and electronics, records and videos
47.89.2
Sales tax 10%
Retail sale of other goods in markets
This subclass includes: - retail sale of other goods in markets: carpets and rugs, books, games and toys, household appliances and electronics, and recordings and videos
47.91.1
Sales tax 10%
Retail sale of goods via radio, television, telephone
47.91.2
Sales tax 10%
Retail sale of goods via the Internet or mail order
47.99.0
Sales tax 10%
Other retail sale not in stalls, booths or markets
This class includes: - retail sale of other goods not elsewhere classified, by any means, including direct sales by street vendors or sales agents, or through vending machines - retail sale of fuel (fuel oil, wood, etc.) supplied directly to the consumer - other auction retail sale outside stores (except Internet auctions) - retail sale outside stores on a commission basis, on a fee or contract basis
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
IAccommodation and catering
55.10.1
Sales tax 10%
Hotel provision services
55.10.2
Sales tax 10%
Motel provision services
55.10.3
Sales tax 10%
Hostel provision services
55.20.1
Sales tax 10%
Activities of youth camps and mountain bases
55.20.2
Sales tax 10%
Children's camp activities
55.20.3
Sales tax 10%
Holiday home activities
55.20.9
Sales tax 10%
Other accommodation services
This subclass includes: - provision of accommodation in rural cottages and huts without additional facilities
55.30.0
Sales tax 10%
Provision of camping sites, caravan sites and motorhome sites
55.90.0
Sales tax 10%
Other accommodation arrangements
This subclass includes: - temporary or permanent provision of individual or shared accommodation for students, seasonal workers and similar persons in student and worker dormitories, boarding schools, railway sleeping cars, rented flats or boarding houses
56.10.1
Sales tax 12%
Restaurant services
56.10.2
Sales tax 12%
Fast food restaurant services
56.10.3
Sales tax 12%
Ice cream sales from mobile outlets
56.21.0
Sales tax 12%
Activities of catering establishments
56.29.1
Sales tax 12%
Canteen and snack bar services for organizations
This subclass includes: - catering services for organizations, offices, hospitals, schools and similar institutions, usually on a contract basis, usually at a reduced rate
56.29.9
Sales tax 12%
Other catering activities n
56.30.1
Sales tax 10%
Bar activities
56.30.2
Sales tax 10%
Activities of pubs and taverns
56.30.3
Sales tax 10%
Nightclubs, dance halls, serving drinks
56.30.4
Sales tax 10%
Sale of beverages and drinks from mobile points
56.30.9
Sales tax 10%
Bar and beverage service from other outlets
JInformation and communication
58.11.0
Sales tax 10%
Book publishing
58.12.0
Sales tax 10%
Publishing of directories and address books
This subclass includes the publishing of directories, reference data (data bases), in which the information is protected by form but not by content: - publishing of address books - publishing of telephone directories - publishing of other directories and collections, such as legal case law or drug directories
58.13.0
Sales tax 10%
Newspaper publishing
58.14.0
Sales tax 10%
Publishing of magazines and periodicals
This subclass includes the publishing of periodicals and magazines, published less than four times a week. Publications may be in print or electronic form, including the Internet. This class also includes the publishing of radio and television programmes.
58.19.0
Sales tax 10%
Other publishing activities
58.21.0
high-tech / Sales tax 1%
Publishing of computer games
This subclass includes: - publishing of computer games
58.29.0
high-tech / Sales tax 1%
Publishing of other computer software
This class includes: - publishing of ready-made (not customized) software: operating systems, workstations and other application programs, including modification and adaptation of software for a specific market, on own account. Excludes: - reproduction of software, see 18.20 - retail sale of uncustomized software, see 47.41 - production of uncustomized ready-made software, not subject to publication, including modification and adaptation of software for a specific market, on a fee or contract basis, see 62.01 - maintenance services related to software in operational mode (maintenance of application programs and system software and hardware), see 63.11
59.11.0
Sales tax 10%
Motion picture, video and television programme production: This subclass includes: - production of motion pictures, video and television programmes (television series, documentaries, etc
) or commercials. This class excludes: - reproduction of videotapes, compact discs, DVDs from original motion pictures and video films (except for making copies for screening in cinemas), see 18.20 - wholesale of recorded videotapes, compact discs, DVDs, see 46.43 - wholesale of unrecorded videotapes, compact discs, DVDs, see 46.52 - retail trade of videotapes, compact discs, DVDs, see 47.63 - post-production services for the creation of motion pictures, videotapes, television programmes, see 59.12 - publishing of sound recordings, see 59.20 - television broadcasting, see 60.2 - creation of complete television programmes for a television channel, see 60.2 - photography activities, see 74.20 - activities of theatrical or acting agents or agencies, see 74.90 - rental of video tapes and video discs for public viewing, see 77.22 - real-time captioning of live television performances, meetings, conferences, see 82.99 - activities of independent actors, animators, directors, set designers, technical specialists, see 90.0
59.12.0
Sales tax 10%
Post-production activities of motion pictures, videos and television programmes
59.13.0
Sales tax 10%
Motion picture and video film distribution and television programme distribution
59.14.0
Sales tax 10%
Motion picture exhibition
This subclass includes: - exhibition of motion pictures and video films in cinemas, open-air or other facilities - activities of film clubs
59.20.0
Sales tax 10%
Publishing of sound recordings
This class includes the recording of original music and sound information on cassettes, compact discs and similar media, the publication, distribution and distribution of the recordings to wholesalers and retailers or to direct consumers. These services may be provided by the same unit that owns the music and sound information or by other units that have acquired the right to reproduce and distribute the original. This class also includes the activities of recording studios, booths, including the recording of radio programs (not live broadcasts) on tape, as well as music publishing activities: the acquisition and registration of copyright for musical groups, the organization, recording and distribution of television and radio recordings, film recordings and live performances by such groups. Music publishing activities may be carried out by the unit that owns the copyright or by units that administer the copyright on behalf of the unit that owns the copyright. This also includes the printed publication of musical works.
60.10.0
Sales tax 10%
Radio programming and broadcasting
60.20.0
Sales tax 10%
Television programming and broadcasting: This class includes the production of complete television programs for television channels, the combination of purchased (movies, documentaries, etc
61.10.1
Sales tax 10%
Telephone network services
61.10.2
Sales tax 10%
Telegraphic communication services
This subclass includes: - operation of equipment (e.g. telex) for establishing telegraphic and other non-voice communications using own facilities
61.10.3
Sales tax 10%
Internet access services via wireline connection: This class includes the provision of Internet access by a wireline telecommunications operator
61.10.9
Sales tax 10%
Other wireline telecommunications system services
This subclass includes: - maintenance and operation of other telecommunications facilities for the purpose of establishing communication and transmitting information between two end points, providing communication with subscribers via terrestrial, ultra-high frequency or combined terrestrial and satellite channels - maintenance and operation of cable television systems, providing transmission of television data or signals
61.20.1
Sales tax 10%
Mobile phone services
61.20.2
Sales tax 10%
Radio (paging) communication services
61.20.3
Sales tax 10%
Radial operation communication services
61.20.4
Sales tax 10%
Internet access services via wireless communication
This subclass includes the provision of Internet access by a wireless telecommunications operator.
61.20.9
Sales tax 10%
Other wireless telecommunications systems services: This subclass includes the maintenance and operation of, or the provision of access to, other wireless telecommunications systems for the provision of voice, data, text, audio, video and other information transmission services
61.30.1
Sales tax 10%
Satellite communication services
61.30.2
Sales tax 10%
Internet access services via satellite
This subclass includes the provision of Internet access by a satellite telecommunications operator.
61.90.0
Sales tax 10%
Other types of telecommunications
62.01.0
high-tech / Sales tax 1%
Software development
62.02.1
high-tech / Sales tax 1%
Design, testing and development of electronic systems
62.02.9
high-tech / Sales tax 1%
Computer technology consultancy activities not included in other classifications
62.03.0
high-tech / Sales tax 1%
Computer systems management activities: This subclass includes the management of intranets and the creation of computer systems for clients and/or the maintenance of data processing equipment and other support services
62.09.0
high-tech / Sales tax 1%
Other information technology and computer services activities
63.11.1
high-tech / Sales tax 1%
Development and use of databases and information resources
63.11.2
Sales tax 10%
Creation of cryptocurrencies, bitcoins and other altcoins, in operational mode
63.11.3
high-tech / Sales tax 1%
Software-related maintenance services in operational mode: maintenance of application programs and s
Ystem software and hardware
63.12.0
high-tech / Sales tax 1%
Activities related to web portals
This subclass includes: - activities related to web sites, including the use of search engines to create and maintain large repositories of data on the Internet in a specific format, to facilitate easy and accessible searches by address or content - activities related to other web sites that function as portals to the Internet, such as news sites that provide regularly updated information. This class excludes: - publishing of books, magazines, newspapers, etc. via the Internet, see division 58 - radio broadcasting via the Internet, see division 60
63.91.0
Sales tax 10%
News agencies
63.99.0
Sales tax 10%
Other information supply activities, not included in other classifications
LReal estate activities
68.10.0
Sales tax 10%
Buying and selling of own real estate
68.20.1
Sales tax 10%
Rental and other activities of own or leased real estate
This class includes: - rental and other activities of own or leased real estate, including apartment buildings, houses, flats, land, non-residential buildings and structures, including showrooms, warehouses and commercial premises - maintenance and provision of houses, furnished or unfurnished apartments for relatively long-term residence, usually on a monthly or annual basis - preparatory work related to the construction of facilities for own use - exploitation of land for mobile homes, parking lots for vehicles with accommodation. Excludes: - provision of hotels, furnished rooms, farmhouses, mountain huts, tent camps and other accommodation for non-main residence, see division 55
68.20.2
Sales tax 10%
Dormitory activities
68.31.0
Sales tax 10%
Real estate agencies
68.32.1
Sales tax 10%
Activities of condominiums
This class includes: - management services for the operation of apartment buildings, houses, apartments - collection of housing rents. Excludes: - legal activities, see 69.10.0 - provision of support services: general cleaning, assembly, light repairs, security and protection of the interior of all types of buildings, see 81.10.0
68.32.2
Sales tax 10%
Real estate management on a fee or contract basis
MProfessional, scientific and technical activities
69.10.0
Sales tax 10%
Legal activities
70.10.0
Sales tax 10%
Activities of head offices
70.21.0
Sales tax 10%
Public relations activities
70.22.0
Sales tax 10%
Business and other management consultancy activities
This class includes the provision of advice, consultancy and practical assistance to commercial and other organizations involved in production management on general strategy and policy planning, business concept review, management approach change, cost reduction and other financial issues related to product output, market demand and manageability, human resource manageability, utilization and planning, strategy revision or abandonment, production and management planning and related issues. This class includes: - provision of advice, consultancy and practical assistance to commercial and other organizations on the development of methodologies and calculation procedures, cost accounting programs, budget execution control procedures - provision of advice and practical assistance to commercial and other organizations in planning, organizational measures, efficiency assurance and control, management information provision and related areas. Excludes: - development of software for accounting systems, see 62.01 - provision of advisory and representation services in the field of law, see 69.10 - preparation of accounts, accounting, auditing services, consultancy on taxation issues, see 69.20 - consultancy services in the field of architecture and engineering, see 71.11, 71.12 - consultancy services in the field of environmental protection, agriculture, safety and similar fields, see 74.90 - consultancy services in the field of job search and placement, see 78.10 - consultancy services in the field of education, see 85.60
71.11.1
Sales tax 10%
Design and examination of residential, public and industrial buildings This subclass includes
- design and preparation of drawings for residential, public and industrial buildings - planning of small and large cities - examination of designs for residential, public and industrial buildings
71.11.2
Sales tax 10%
Other activities in the field of architecture
71.12.1
Sales tax 10%
Design and engineering of transport structures
71.12.2
Sales tax 10%
Design and engineering of hydraulic structures, water supply and sewage systems
71.12.3
Sales tax 10%
Design and engineering of energy facilities
71.12.4
Sales tax 10%
Design and engineering of communication, telecommunication and security systems
This subclass includes: - design of telecommunication trunk systems, municipal radio, television, including cable television, security systems - design of communication, telecommunication and security systems for buildings and structures - design of communication, telecommunication and security systems
71.12.5
high-tech / Sales tax 1%
Integrated circuit design and testing
71.12.9
Sales tax 10%
Other engineering activities and related technical consultancy
71.20.1
Sales tax 10%
Verification and calibration of testing and measuring devices
71.20.2
Sales tax 10%
Technical inspection of buildings and structures
This subclass includes: - inspection of the technical condition of buildings, structures, including load-bearing structures, connection joints - inspection of the technical condition of foundations, drilling - inspection of engineering systems - technological testing in construction
71.20.3
Sales tax 10%
Monitoring the technical condition of motor vehicles
This subclass includes: - periodic inspection of the technical condition of motor vehicles
71.20.4
Sales tax 10%
Ensuring sanitary and epidemiological safety
71.20.5
Sales tax 10%
Veterinary, phytosanitary and food production control
: This subclass includes: - analysis in the field of food safety, including veterinary control and related food production control
71.20.6
Sales tax 10%
Product certification
This subclass includes: - certification of products, including consumer goods, automobiles, aircraft, pressure vessels, nuclear installations, etc.
71.20.7
Sales tax 10%
Testing of automobile gas fuel supply systems
71.20.9
Sales tax 10%
Technical testing and analysis in other fields
72.11.0
high-tech / Sales tax 1%
Scientific research and experimental developments in the field of biotechnology
This subclass includes: - DNA/RNA studies: in the areas of genomics (molecular genetics), pharmacogenomics, gene research, genetic engineering, study of DNA/RNA structure, synthesis, propagation, gene self-replication, antisense and other technologies - Studies of proteins and other molecules: regulation, synthesis, processing of proteins and peptides (including hormone macromolecules), development of improved methods for the formation of macromolecules of drugs, proteomics (biochemical studies of the composition and structure of proteins in living organisms), separation and purification of proteins, identification of cell receptors, transmission of impulses - Developments related to the cultivation of cells and tissues: cultivation of cells and tissues, tissue cultivations (including connective tissue and biomedical processing), cell fusion, vaccines, immunostimulants, embryo experiments - application of biotechnological processes in experiments: enzyme bioreactors, bioprocessing, bioalkali extraction, biofiber processing, biobleaching, biodesulfurization, bioremediation, biofiltration - studies of genes and RNA vectors: gene therapy, viral vectors - bioinformatics: creation of a database of genomes, protein sequences, modeling of a complex of biotechnological processes, including biological systems - nanobiotechnologies: application of nanomicrotechnology tools and processes for the study of biological systems, development of medicines, diagnostics and other purposes
72.19.1
high-tech / Sales tax 1%
Scientific research and experimental development in the field of natural sciences
This subclass includes: - scientific research in the field of natural sciences - scientific research in the field of medical sciences - scientific research in the field of agricultural sciences - interdisciplinary scientific research where natural sciences predominate
72.19.2
high-tech / Sales tax 1%
Scientific research and experimental development in the field of technical sciences and technology
This subclass includes: - scientific research in the field of engineering and technology
72.20.0
high-tech / Sales tax 1%
Scientific research and experimental development in the social sciences and humanities
73.11.0
Sales tax 10%
Advertising agencies
73.12.0
Sales tax 10%
Activities related to the distribution of advertising
73.20.0
Sales tax 10%
Market research and public opinion research
This subclass includes: - market research: the study of market opportunities, consumer interests and preferences for certain goods and services, recommendations for increasing consumption, developing new goods and services, statistical research of results for commercial purposes - public opinion research on political, economic and social issues, statistical analysis of results
74.10.0
Sales tax 10%
Design activities
74.20.0
Sales tax 10%
Activities in the field of photography
74.30.0
Sales tax 10%
Translation and interpreting
74.90.0
Sales tax 10%
Other professional, scientific and technical activities not elsewhere classified
This class includes the provision of a variety of services to commercial consumers (including services requiring professional, scientific and technical skills and excluding routine practical functions of a usually short duration): - brokerage activities of small and medium-sized enterprises, including professional private activities, organization of buying and selling, except real estate brokerage - brokerage activities for the purchase and sale of licenses - valuation activities (e.g. valuation of antiques or valuables), except real estate or insurance valuation services - auditing of accounts and provision of information on freight rates - weather forecasting - security consultancy - agricultural consultancy - environmental consultancy - other technical consultancy - activities of other consultants, except architectural, engineering and management consultancy - activities of quantity surveyors (surveyors) - activities of agents and agencies acting on behalf of individuals, usually for the purpose of is the conclusion of contracts for participation in motion pictures, theatrical performances, other entertainment or sporting events, the submission of books, plays, and works of fine art to producers, publishers. Excludes: - wholesale of used cars, see 45.1 - retail sale of used goods by auction, see 47.79 - retail sale of goods by auction via the Internet or via mail order, see 47.91 - other retail sale by auction not via stalls, bars or markets, see 47.99 - activities of real estate agents, see 68.31 - accounting activities, see 69.20 - activities of management consultants, see 70.22 - architectural and engineering activities, see 71.1 - industrial design activities, see 71.12, 74.10 - food quality analysis and veterinary control, see 71.20 - advertising activities, see 73.11 - organization of professional exhibitions, conferences activities, see 82.30 - activities of independent auctioneers, see 82.99 - management of customer engagement programmes, see 82.99 - consumer credit and debt consultancy, see 88.99
75.00.0
Sales tax 10%
Veterinary activities
NAdministrative and support activities
77.11.0
Sales tax 10%
Rental and leasing of passenger cars and light commercial vehicles
This class includes: - rental and leasing of passenger cars and light commercial vehicles (not exceeding 3.5 tonnes) without driver. Excludes: - rental and leasing of passenger cars and light commercial vehicles (not exceeding 3.5 tonnes) with driver, see 49.32
77.12.0
Sales tax 10%
Rental and leasing of trucks
This class includes: - rental and leasing of trucks, trailers, trailers, heavy goods vehicles (over 3.5 tonnes) without driver - rental and leasing of passenger vehicles (equipped with sleeping accommodation, kitchen, toilet, etc.) without driver. Excludes: - rental and leasing of trucks, heavy goods vehicles with driver, see 49.41
77.21.0
Sales tax 10%
Rental and leasing of amusement and sports equipment
This class includes: - rental of amusement and sports equipment, such as pleasure boats, bicycles, deck chairs and umbrellas (including beach), other sports equipment, skis. Excludes: - rental of tourist boats and sailing ships, with crew, see 50.10, 50.30 - rental of video tapes and video discs, see 77.22 - rental of other household and personal goods n.e.c., see 77.29 - rental of equipment forming part of recreational and entertainment facilities, see 93.29
77.22.0
Sales tax 10%
Rental of video tapes and video discs
This subclass includes: - rental of video tapes, discs and similar products
77.29.0
Sales tax 10%
Rental and leasing of other household goods and personal effects: This subclass includes: - rental and leasing of all other products (except entertainment and sports goods) to households, organizations and industrial organizations: textile products, clothing, footwear, furniture, pottery and glassware, kitchen and glassware, electrical appliances and home furnishings, jewelry, musical instruments, theatrical scenery and costumes, books, newspapers and magazines, products for self-production (as a hobby), including machinery and equipment for home and apartment renovation, flowers and crops, and electronic equipment for household purposes
Excludes: - rental and leasing of passenger cars, light vehicles, trucks, trailers, trailers without driver, see 71.1 - rental and leasing of amusement and sports equipment, see 77.21.0 - rental of video tapes and video discs, see 77.22.0 - rental of office furniture, see 77.33.0 - rental of motorcycles and motor homes without driver, see 77.39.0 - rental of work clothes, linen and similar products in laundries, see 96.01.0
77.31.0
Sales tax 10%
Rental and leasing of agricultural machinery and equipment
77.32.0
Sales tax 10%
Rental and leasing of construction machinery and equipment
This class includes: - rental and operating leasing of construction machinery and equipment, including crane trucks, without operator - rental of scaffolding, scaffolding, without erection or assembly. Excludes: - rental of construction machinery and equipment with operator, see 43
77.33.0
Sales tax 10%
Rental and leasing of office machinery and equipment, including computers
This subclass includes: - rental and leasing of office machinery and equipment, including computers and computer peripherals, photocopiers, typewriters, word processors, accounting machinery and equipment (cash registers, electronic calculators, etc.), office furniture without operator
77.34.0
Sales tax 10%
Renting and leasing of water vehicles and equipment
77.35.0
Sales tax 10%
Rental and leasing of air vehicles and equipment
This class includes: - rental and leasing of air vehicles and equipment, such as airplanes, hot air balloons, etc., without crew. Excludes: - rental of air vehicles and equipment with crew, see division 51
77.39.0
Sales tax 10%
Rental and leasing of other machinery, equipment and other items, not included in other groupings
77.40.0
Sales tax 10%
Leasing of intellectual property and related products, other than copyrighted works
78.10.0
Sales tax 10%
Activities of employment agencies
78.20.0
Sales tax 10%
Temporary employment agency activities: This class includes the activities of agencies that provide temporary employment to organizations on a contract basis, and that provide remuneration for the work performed
Units classified here do not directly supervise the work on site.
78.30.0
Sales tax 10%
Other manpower supply activities
79.11.0
Sales tax 10%
Travel agency activities: This subclass includes the retail and wholesale sale of travel, excursions, and organized tours (individual or group tours) by travel agencies, including the provision of transportation and accommodation, including in the private sector
79.12.0
Sales tax 10%
Tour operator activities: This class includes the activities of tour operators involved in the organization of trips, excursions, tourist tours (tours), including the provision of transport and accommodation, including in the private sector, visits to museums, historical sites, performances
The tourism services included in this class can be provided directly by tour operators, as well as through intermediaries, such as travel agencies.
79.90.1
Sales tax 10%
Reservation and other tourism services
79.90.2
Sales tax 10%
Activities of agencies selling airline tickets
80.10.1
Sales tax 10%
Transport of money and valuables
80.10.9
Sales tax 10%
Other private security activities
80.20.0
Sales tax 10%
Security systems operation
80.30.0
Sales tax 10%
Carrying out investigations
81.10.0
Sales tax 10%
Complex support service activities
81.21.0
Sales tax 10%
General cleaning of buildings
81.22.0
Sales tax 10%
Specialized cleaning of buildings and industrial facilities
81.29.0
Sales tax 10%
Other cleaning activities n
81.30.0
Sales tax 10%
Landscape improvement activities
82.11.0
Sales tax 10%
Complex activities of administrative offices of organizations
This class includes the provision of administrative services to a business entity, such as receiving visitors and customers, arranging meetings, escorting, financial planning, maintaining accounting records, human resources activities, processing correspondence, and others, on a fee or contract basis. Excludes: - the provision of individual services, classified in the appropriate type of activity class - the selection of personnel to provide the above services, see division 78
82.19.0
Sales tax 10%
Photocopying, document preparation and other specialized support activities
82.20.0
Sales tax 10%
Telephone call center activities
This subclass includes: - providing telephone call center services to users, including answering machines (computer-telephone combination), communicating with users through operators, handling inquiries, automatically placing orders, providing reference information, handling complaints, and verifying addresses - providing telephone call center services for researching consumer markets for goods and services, attracting potential new customers, studying public opinion on various issues, and other similar purposes
82.30.1
Sales tax 10%
Organization of conventions, trade fairs
82.30.2
Sales tax 10%
Organization of a place of trade
This subclass includes the activities of the organizer of a place of trade, such as shopping centers, consumer goods markets, agricultural and livestock markets, fairs (vernissages), exhibition-sales and other trading points. The organizer of a place of trade provides the trading area with appropriate trade-technological equipment, testing and measuring instruments, other accessories for the proper organization of trade, the operation of laboratories equipped for testing the quality of products in agricultural markets, and compliance with other conditions provided for by relevant laws.
82.30.3
Sales tax 10%
Provision of halls for weddings and ceremonial events
This subclass includes the provision of halls for weddings and ceremonial events, and the activities of organizing weddings and ceremonial events.
82.91.0
Sales tax 10%
Collection of payments and preparation of reports on credit operations
This class includes: - collection of payments on bills, contracts, power of attorney and other accounts - assessment of the financial condition or solvency of a private person or organization in connection with its commercial activities, preparation of reports on credit operations
82.92.0
Sales tax 10%
Packaging activities
82.99.0
Sales tax 10%
Other auxiliary activities supporting business activities, not elsewhere classified
OPublic administration and defense, compulsory social security
84.11.1
Sales tax 10%
Activities of central government agencies
This class includes: - executive and legislative activities of central government agencies. Excludes: - real estate management, see 68.2, 68.3 - social welfare program management, see 84.12 - regulation and support of the efficient conduct of economic activities, see 84.13 - defense activities, see 84.22 - activities of ministries of foreign affairs (classified in 84.21.0) - activities of state archives, see 91.01
84.11.2
Sales tax 10%
Activities of territorial administration bodies
84.11.3
Sales tax 10%
Activities of local self-government bodies
84.11.4
Sales tax 10%
Administration and control of enforcement activities
This subclass includes: - administration of the tax system, collection of taxes and duties, investigation of tax law violations - administration of customs activities
84.11.5
Sales tax 10%
Budget execution, management of state funds and public debt
This class includes: - control of the generation and expenditure of monetary resources. Excludes: - real estate management, see 68.2, 68.3 - performance of executive and regulatory functions of central, regional and local government bodies, see 84.11.1, 84.11.2, 84.11.3 - management of social programs, see 84.12 - regulation and support of the efficient conduct of economic activities, see 84.13
84.11.6
Sales tax 10%
Activities in the field of statistics and sociology: This subclass includes: - implementation and management of socio-economic planning, statistical and sociological services at various levels of government
84.12.0
Sales tax 10%
Social program management
84.13.0
Sales tax 10%
Regulation and support for the efficient conduct of economic activities
This class includes: - public administration and regulation of various sectors of the economy: agriculture, land use, fuel and energy and mineral resources, transport, communications, hotels and tourism, retail and wholesale trade - management of multi-purpose programs aimed at socio-economic development - regulation of general issues of labor employment - implementation of measures aimed at regional development policy and unemployment reduction. Excludes: - scientific research activities, see division 72
84.21.0
Sales tax 10%
Activities related to international relations
84.22.0
Sales tax 10%
Defense activities: This subclass includes: - military defense issues and the land, sea, air and space armed forces, including the army combat forces, navy and air force, engineering and transport troops, communications, intelligence, logistics, staff personnel and other non-military units, reserve and auxiliary forces of national security, providing military equipment, ammunition and equipment, engineering and technical structures, medical care activities of army armed forces personnel in field conditions, management, control and regulation - management, control and support of issues related to civil defense forces - assistance in the development of plans for the elimination of emergency situations and the conduct of exercises with the participation of civilian institutions and the population - management of multi-purpose programs aimed at strengthening the defense capacity of the state
Excludes: - scientific research activities, see division 72 - military assistance to foreign states, see 84.21.0 - providing the population with basic necessities in the event of disasters in peacetime, see 84.24.0 - activities carried out by military schools, colleges, institutes, academies in the field of education, see 85.4 - activities of military hospitals, see 86.10.0
84.23.0
Sales tax 10%
Activities in the field of justice and legal proceedings
84.24.0
Sales tax 10%
Public order and safety activities
84.25.1
Sales tax 10%
Fire service activities
84.25.2
Sales tax 10%
Security activities in other emergency situations
84.30.0
Sales tax 10%
Compulsory social insurance: This class includes the collection and administration of compulsory social insurance: - insurance against sickness, industrial accidents and unemployment - payment of retirement or old-age pensions - payment of benefits related to the implementation of social programmes in cases of temporary incapacity for work, pregnancy and childbirth, widowhood and loss of breadwinner
Excludes: - non-compulsory social insurance, see 65.30.0 - provision of social assistance and social services without accommodation, see 88.10.0, 88.99.0
PEducation
85.10.0
Sales tax 10%
Preschool education
85.20.0
Sales tax 10%
Primary education
85.31.1
Sales tax 10%
Basic education: This subclass includes the implementation of the basic general education program, including the organization of inclusive education
The first two levels of general education school constitute basic school. The goals of the implementation of the basic general education program are: ensuring the further development of the learner's intellectual, spiritual and physical abilities formed on an elementary basis, forming a healthy lifestyle, a scientific understanding of the world and nature, developing critical thinking, strengthening the foundations of linguistic thinking, literacy, mathematical logic, and worldview, ensuring professional orientation, ensuring the minimum amount of knowledge necessary for independent work, education and independent social activity, forming positive behavior and polite behavior, a stable and developed value system, strengthening the moral-psychological, patriotic, aesthetic, ecological and physical education formed in elementary school, forming the skills to correctly and quickly orient oneself in emergency situations, natural and man-made disasters and dangerous domestic situations, providing urgent assistance to others, realizing the readiness to participate in the defense of the homeland and the importance of later military service, studying in high school or in primary or secondary vocational educational institutions on the basis of basic education This subclass also includes the education of children with special educational needs and disabilities in general education (in the universal inclusive education system) and special educational institutions, with special programs.
85.31.2
Sales tax 10%
Secondary (complete) education
This subclass includes: - the third level of the implementation of the secondary general education program - senior, including the organization of inclusive education. High school ensures the acquisition of knowledge that provides basic general education preparation, can also implement continuous education, implementing the transition to a higher educational institution. - education of children with special educational needs, as well as children with disabilities, in general education (in the system of universal inclusive education) special educational institutions (with special programs). - the third level of the secondary general education program - senior school, the purpose of which is the acquisition of knowledge that provides basic general education preparation, can also implement continuous education, implementing the transition to a higher educational institution.
85.32.1
Sales tax 10%
Initial vocational (craft) education: This subclass includes the provision of vocational education programs and training in vocational schools, colleges, other vocational educational institutions, training centers of organizations, penal institutions, and by masters who have the appropriate license and provide individual training, with the aim of preparing personnel with the appropriate professional (craft) qualifications
85.32.2
Sales tax 10%
Secondary vocational education
This subclass includes the implementation of secondary vocational educational programs in state and accredited non-state educational institutions (separate subdivisions) with the presence of a license for the purpose of training personnel with appropriate qualifications: - activities of colleges - activities of secondary vocational educational institutions
85.32.9
Sales tax 10%
Other vocational and other secondary vocational education
This class includes: - training of tour guides - training of head chefs, hotel and restaurant managers - training of make-up artists and hairdressers - training of computer repair specialists - activities of driving schools: training of truck drivers, bus drivers, railway drivers, pilots, boatmen. Excludes: - technical and vocational higher education, see 85.4 - teaching of performing arts for recreation, hobbies, self-development, see 85.52 - activities of driving schools for non-professional drivers, see 85.53.1 - within the framework of social services without accommodation - rehabilitation or retraining of occupational skills, see 88.10, 88.99
85.41.0
Sales tax 10%
Post-secondary but not tertiary education
85.42.1
Sales tax 10%
Professional education provided under a bachelor's program
This subclass includes higher professional education aimed at training and retraining highly qualified personnel on the basis of secondary education and secondary professional education in higher educational institutions, implementation of bachelor's educational programs/bachelor's qualification - first degree. Bachelor's education is concluded with a final attestation of the bachelor's degree - the defense of a bachelor's thesis, and the person who has completed the education is awarded a bachelor's qualification degree.
85.42.2
Sales tax 10%
Professional education carried out under a master's program
This subclass includes training leading to a master's degree, as a result of which the student acquires in-depth professional knowledge, skills and abilities in a given field to work and (or) continue his studies in postgraduate studies, as well as to carry out research activities, implementation of master's educational programs/master's qualification - second level. A prerequisite for master's education is a bachelor's degree or an equivalent qualification. Master's education is concluded with a final attestation of the master's degree, with the defense of a master's thesis (project, thesis, etc.), and the person who has completed the training is awarded a master's qualification degree.
85.42.3
Sales tax 10%
Professional education provided by a graduate specialist program
Graduate specialist training is a higher professional education qualification degree awarded to persons with secondary or vocational education based on the results of attestation of at least a five-year higher professional education program.
85.42.4
Sales tax 10%
Postgraduate professional education
This subclass includes postgraduate professional education, which is carried out in higher educational institutions and scientific organizations in postgraduate studies, internships, residency programs for researchers, clinical coordinators. The purpose of postgraduate professional education is to improve the educational level and scientific and pedagogical qualifications of individuals with higher professional education. Postgraduate training, as a result of which the student acquires deep and complex knowledge, skills and abilities to carry out research and professional activities in one or more intersecting areas and create new knowledge. A prerequisite for postgraduate training is a master's degree or equivalent qualification, in the case of medical specialties - a doctor's degree. Postgraduate training is concluded with the defense of a dissertation, and a person who has completed the training and defended the dissertation is awarded an academic degree.
85.51.1
Sales tax 10%
Educational activities in the field of sports
85.51.2
Sales tax 10%
Military, martial arts and other extracurricular training
85.52.1
Sales tax 10%
Educational activities in the field of music
85.52.2
Sales tax 10%
Educational activities in the field of art, creative arts
85.52.3
Sales tax 10%
Educational activities in the field of dance
85.52.4
Sales tax 10%
Educational activities in creative and development centers
85.52.9
Sales tax 10%
Other educational activities in the field of culture
85.53.1
Sales tax 10%
Activities of driving schools for car enthusiasts
85.53.9
Sales tax 10%
Other driving school activities
85.59.1
Sales tax 10%
Accounting courses
85.59.2
Sales tax 10%micro / 0%
Language courses
85.59.3
Sales tax 10%
Computer courses
85.59.4
Sales tax 10%
Preparatory courses for admission to higher and other educational institutions
85.59.5
Sales tax 10%
Other courses for acquiring narrow professional knowledge
This subclass includes courses for improving professional qualifications, training and acquiring narrow professional skills.
85.59.9
Sales tax 10%
Other education, not elsewhere classified
85.60.1
Sales tax 10%
Educational consultancy
85.60.2
Sales tax 10%
Activities of testing and assessment centers
85.60.3
Sales tax 10%
Student exchange program activities
85.60.9
Sales tax 10%
Other support activities in the field of education
QHealthcare and social services for the population
86.10.0
Sales tax 10%
Hospital activities: This class includes the activities of general medical and surgical hospitals, specialized oncological, psychiatric, toxicological, transformational and parasitological hospitals, maternity hospitals, children's hospitals, specialized sanatoriums, disease prevention and rehabilitation centers, as well as military hospitals, penitentiary hospitals
86.21.0
Sales tax 10%
Primary health care
86.22.0
Sales tax 10%
Specialized medical care
86.23.0
Sales tax 10%
Dental practice
86.90.0
Sales tax 10%
Other health care activities
87.10.0
Sales tax 10%
Social services for persons in need of rehabilitation with accommodation
87.20.0
Sales tax 10%
Social services for the mentally retarded, mentally ill or physically disabled, alcoholics and drug addicts with accommodation
87.30.0
Sales tax 10%
Social services for the elderly and disabled with accommodation: This class includes the care, maintenance and personal services of the elderly and disabled who are unable to care for their daily needs and/or live independently
87.90.0
Sales tax 10%
Other social services with accommodation
88.10.0
Sales tax 10%
Social services for the disabled and the elderly without accommodation
88.91.0
Sales tax 10%
Child care: This subclass includes the day care of infants, as well as children with mental and physical disabilities
88.99.0
Sales tax 10%
Social services without accommodation, not elsewhere classified
RCulture, entertainment and recreation
90.01.0
Sales tax 10%
Activities in the field of performing arts
90.02.0
Sales tax 10%
Supporting activities for the performing arts
90.03.0
Sales tax 10%
Creative activities
90.04.0
Sales tax 10%
Activities of cultural facilities
91.01.1
Sales tax 10%
Library activities
: This subclass includes the activities of all types of libraries, library and information services: departments, reading rooms, listening and viewing rooms, book depositories: - provision of library and information services in response to requests from library users - replenishment, accounting, preservation, cataloguing (creation of catalogs) of library collections - temporary provision of printed materials, audio-visual or other media containing information from library collections - creation of an electronic database of library collections - microphotography and maintenance of library resources
91.01.2
Sales tax 10%
Activities of film and sound libraries
91.01.3
Sales tax 10%
Archives activities
91.02.0
Sales tax 10%
Museum activities
91.03.0
Sales tax 10%
Operation and maintenance of historic sites and structures
This class includes: - operation and maintenance of historic sites, historical and cultural monuments, structures, pantheons, monuments of monumental art. Excludes: - construction activities for the reconstruction and restoration of historic sites and structures, see division F
91.04.1
Sales tax 10%
Activities of botanical and zoological gardens
91.04.2
Sales tax 10%
Activities of specially protected nature areas
92.00.1
Sales tax 10%
Casino activities
This subclass includes: - activities of casinos offering live games and/or operating more than twenty machine-operated games - activities of casinos on cruise ships ("floating casinos")
92.00.2
Sales tax 10%
Operation of slot machines with cash prizes
This subclass includes: - operation of lottery machines, bingo machines and programmed devices for mechanical drawing of lots
92.00.3
Sales tax 10%
Lottery activities
This subclass includes: - activities related to the organization of lotteries - lottery ticket sales services
92.00.4
Sales tax 10%
Operation of video game terminals
This subclass includes: - operation of video game terminal arcades
92.00.5
Sales tax 10%
Virtual gaming activities
: This subclass includes: - activities related to the management of virtual gaming websites
92.00.6
Sales tax 10%
Bookmaking and betting activities
92.00.9
Sales tax 10%
Other activities related to the organization of gambling
93.11.0
Sales tax 10%
Activities of sports facilities: This subclass includes: - activities of open and closed (fenced, covered, equipped or not with seating for spectators) structures (facilities) for holding sports events: football, hockey, cricket, rugby, athletics, golf courses, car, dog, horse racing tracks, swimming pools and swimming pools, ice hockey, skating rinks and stadiums for other winter sports, boxing halls, sports fields, etc
93.12.0
Sales tax 10%
Activities of sports clubs
93.13.0
Sales tax 10%
Activities of gymnastic facilities
93.19.0
Sales tax 10%
Other activities in the field of sports
93.21.0
Sales tax 10%
Recreation activities in amusement parks and theme parks
This subclass includes the activities of providing recreation in amusement parks and theme parks: operating rides, organizing variety shows, themed shows, games, land or water rides, and preparing areas for picnics.
93.29.1
Sales tax 10%
Shooting range activities
93.29.2
Sales tax 10%
Activities related to the organization of billiards, bowling, table tennis and similar games
This subclass includes entrepreneurial activities related to the organization of games for entertainment, except for sporting or cultural activities.
93.29.3
Sales tax 10%
Computer game and internet club activities: This subclass includes the activities of computer game halls and internet clubs
93.29.9
Sales tax 10%
Other entertainment and recreation activities
This subclass includes: - operation of coin-operated gaming machines - operation of marinas - operation of ski slopes - rental of equipment for entertainment and recreation - activities related to the organization of entertainment shows, fun fairs - beach services for recreation, including rental of beach equipment (showers, changing rooms, lockers, chairs, etc.). Excludes: - operation of ski lifts, cable cars, see 49.39 - organization of fishing trips, see 50.10, 50.30 - provision of short-term accommodation in forests, other recreation areas, tent camps, see 55.30 - provision of short-term accommodation in caravans, hunting and fishing camps, other tent camps for recreation, see 55.30 - provision of drinks in dance halls, see 56.30 - activities of circus and theatre groups, see 90.01
SOther maintenance services
94.11.0
Sales tax 10%
Activities of membership-based trade and business organizations
94.12.0
Sales tax 10%
Activities of professional membership organizations
This class includes: - activities of membership organizations, such as medical, legal, accounting, technical, architectural and other associations, the interests of whose members are concentrated mainly in a particular academic field, in a particular field of professional practice or in a technical field - associations of professionals engaged in applied and theoretical sciences, in the fields of culture, such as writers, artists, actors, journalists, etc. - dissemination of information, establishment of standards for the evaluation of professional practice and control of their application, representation in relations with government institutions, establishment of public relations - activities of learned societies. Excludes: - teaching activities of the above organizations, see division 85
94.20.0
Sales tax 10%
Activities of trade unions
This class includes: - activities of unions whose members are mainly employees and represent their interests mainly in matters relating to wages and working conditions and take joint action through the union to achieve their objectives - activities of trade unions of a single organization, trade unions uniting related industries, trade unions of labor organizations united on professional, branch, structural and other principles. Excludes: - training activities of the aforementioned organizations, see division 85
94.91.1
Sales tax 10%
Religious ceremonies performed in churches, monasteries, mosques, synagogues, and other places of wo
Rship
94.91.2
Sales tax 10%
Religious ceremony services (funeral services, etc
)
94.91.9
Sales tax 10%
Other activities of religious organizations
This class includes: - religious activities related to solitude - activities of monasteries. Excludes: - educational activities of the aforementioned organizations, see division 85 - activities of the aforementioned organizations in the field of health, see division 86 - activities of the aforementioned organizations in the field of social welfare, see divisions 87, 88
94.92.0
Sales tax 10%
Activities of political organizations: This class includes the activities of political and auxiliary organizations (for example, youth organizations affiliated with political parties)
These organizations mainly influence decisions made by government bodies, appointing party members or supporters to leadership positions, and disseminating information, establishing public relations, and other means.
94.99.0
Sales tax 10%
Activities of other membership-based organizations, not elsewhere classified
95.11.0
Sales tax 10%
Repair of computers and peripherals
95.12.0
Sales tax 10%
Repair of communication equipment
This subclass includes: - repair of mobile telephones - repair of mobile telephones - repair of communication equipment modems - repair and maintenance of facsimile machines - repair of digital communication converters, data transmission equipment (programmers, parallel lines, concentrators, pass-throughs, etc.) - repair of transceivers - repair and maintenance of cable television equipment and cameras
95.21.0
Sales tax 10%
Repair of household electronic equipment
This subclass includes: - repair and maintenance of radio, television, audio and video equipment - repair and maintenance of personal video cameras - repair and maintenance of CD players - repair and maintenance of personal video cameras
95.22.0
Sales tax 10%
Repair of household appliances, household and garden equipment
95.23.1
Sales tax 10%
Shoe repair
This subclass includes: - repairing shoe heels, polishing heels - painting shoes
95.23.2
Sales tax 10%
Repair of leather goods
This subclass includes: - repair of suitcases, bags and other leather goods - painting of suitcases, bags and other leather goods
95.24.0
Sales tax 10%
Furniture and home furnishings repair
This subclass includes: - restoration, repair, refinishing, polishing, and polishing of household furniture and furnishings, including office furniture
95.25.1
Sales tax 10%
Repair of clocks, watches and other time-keeping devices
95.25.2
Sales tax 10%
Jewelry repair
95.29.0
Sales tax 10%
Repair of personal and household goods
96.01.0
Sales tax 10%
Washing, cleaning and dry-cleaning of textile and fur products
This subclass includes: - washing, cleaning, dry-cleaning and ironing of all types of clothing (including fur), textile products, carried out by mechanical equipment, manually or by automatic machines operated by the insertion of a coin, for the population, industrial or commercial organizations - reception (collection) of dirty linen and handing it over to the customer after washing - cleaning and washing of carpets and rugs, cleaning of curtains and blinds, including on the customer's premises - services of providing customers with linen, workwear and related products in laundries - services of supplying diapers (nappies). Excludes: - rental of clothing (except workwear), even if the activity includes cleaning of the products (77.29) - repair and alteration of clothing (95.29)
96.02.1
Sales tax 10%
Other hairdressing and beauty salon services
96.02.9
Sales tax 10%
Other similar body care services
96.03.0
Sales tax 10%
Funeral and related services
96.04.1
Sales tax 10%
Bath activities
: This subclass includes: - activities of baths, saunas and steam baths
96.04.2
Sales tax 10%
Physical health care activities
96.09.0
Sales tax 10%
Other services not included elsewhere in this class
TActivities of households as employers: production of undifferentiated goods and services by households for own consumption
97.00.0
Sales tax 10%
Activities of households as employers of service personnel
This class includes the activities of households as employers of service personnel, such as maids, cooks, waiters, servants, butlers, laundresses, gardeners, porters, grooms, drivers, guards, tutors, nannies, teachers, secretaries, etc. This allows employees to indicate the type of activity of their employer in censuses or social surveys, even though the employer is a private individual. The output of that activity is consumed within the household. Excludes: - the provision of services to private households by an independent or other organization, such as landscaping, catering, etc. (classified in the class according to the type of activity)
98.10.0
Sales tax 10%
Production of goods (undifferentiated) by private households for own consumption
This class includes the various activities of private households aimed at producing goods for own consumption, in other words, households carry out various types of activities, the resulting output of which is intended for their own consumption. These activities include hunting, gathering forest products, farming, building shelters, and preparing food, clothing, and other goods for their own needs. If households are engaged in the production of goods for sale on the market, such activities are considered manufacturing and are classified in the appropriate industry sector, according to the classification of economic activities. If the main activity of such households is the production of certain goods for own consumption, such activities are classified in the production of goods and services (undifferentiated) by private households, in the classes of the appropriate industry sector, according to the classification of economic activities.
98.20.0
Sales tax 10%
Provision of services (undifferentiated) by private households for own consumption
This class includes undifferentiated services provided by households for their own consumption. It includes food preparation, education, care of family members, and other services provided to household members. If households also produce various goods for their own consumption, such activities are classified in the class of production of goods by households for own consumption, undifferentiated.
UActivities of foreign organizations

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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.