Found: 199
Economic activity types
Full directory of economic activity types in Armenia
High technologies (Sales tax 1%)
Have questions about choosing a code? Ask us
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
This class includes:
- maintenance and repair of mechanical and electrical equipment, bodywork, injection systems, engines
- repair of windows and windscreens, seats
- repair, fitting, replacement of tyres and air chambers
- anti-corrosion treatment
- fitting of parts and accessories to motor vehicles, unless this is a stage of the manufacturing process.
Excludes:
- retreading of tyres, see 22.11
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
Excludes:
- retail trade of automotive fuel, see 47.30
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
46.11.2
Sales tax 10%
Activities of agents engaged in wholesale trade in live animals
46.11.3
Sales tax 10%
Activities of agents engaged in wholesale trade of agricultural, textile raw materials, semi-finished products
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
46.14.0
Sales tax 10%
Activities of agents engaged in the sale of machinery, industrial equipment, ships and aircraft
46.15.1
Sales tax 10%
Activities of agents engaged in the wholesale trade of furniture
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
46.16.2
Sales tax 10%
Activities of agents engaged in wholesale trade of clothing
46.16.3
Sales tax 10%
Activities of agents engaged in the sale of footwear and leather goods
46.17.1
Sales tax 10%
Activities of agents engaged in wholesale trade of food products
46.17.2
Sales tax 10%
Activities of agents engaged in the wholesale trade of beverages
46.17.3
Sales tax 10%
Activities of agents engaged in wholesale trade of tobacco
46.18.1
Sales tax 10%
Activities of agents engaged in specialized trade in certain types of goods
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
46.18.9
Sales tax 10%
Activities of agents engaged in wholesale trade of goods not included in other groups
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
46.21.1
Sales tax 10%
Wholesale of grain crops and seeds
This class includes:
- wholesale of grains and seeds
- wholesale of oil fruits.
This class excludes:
- wholesale of textile fibres, see 46.76
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
This class includes:
- wholesale of yarn
- wholesale of fabrics
- wholesale of bed, table and other linen
- wholesale of haberdashery: sewing needles, bobbins, threads, yarns and similar articles.
Excludes:
- wholesale of textile yarn, see 46.76
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
This class includes:
- wholesale of clothing, including sportswear
- wholesale of clothing accessories such as gloves, ties, waistcoats, etc.
- wholesale of fur products
- wholesale of umbrellas.
This class excludes:
- wholesale of jewellery, see 46.48
- wholesale of leather goods, see 46.49
- wholesale of special sports footwear (e.g. ski boots), see 46.49
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
Excludes:
- wholesale trade of unrecorded audio and video tapes, compact discs, compact discs, compact discs (CDs, DVDs), see 46.52
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
This class includes:
- wholesale of sporting goods, including special sports footwear (e.g. ski footwear).
Excludes:
- wholesale of sports clothing, see 46.42.2
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
This class includes:
- wholesale of electronic lamps and devices
- wholesale of semiconductor devices
- wholesale of microchips and integrated circuits
- wholesale of printed circuits
- wholesale of telephones (except mobile telephones) and telecommunications equipment.
This class excludes:
- wholesale of computers and peripherals, see 46.51
46.52.2
Sales tax 10%
Wholesale of mobile phones
46.52.3
Sales tax 10%
Wholesale of electronic blank media
This class includes:
- wholesale of blank audio and video tapes, magnetic and optical discs, compact discs, DVDs (CDs, DVDs).
Excludes:
- wholesale of recorded audio and video tapes, compact discs, compact discs, DVDs (CDs, DVDs), see 46.43.2
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
This subclass includes:
- wholesale trade of goods classified in class 31.01
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
This class includes:
- wholesale of transport equipment, except motor vehicles, motorcycles, bicycles
- wholesale of automated assembly lines equipped with robots
- wholesale of wires, converters, other industrial installation equipment
- wholesale of other electrical equipment: electric motors, transformers
- wholesale of machinery used in industry (except mining, textile, construction, civil engineering), trade, shipping and other branches, not included in other groups
- wholesale of measuring instruments and equipment.
This class excludes:
- wholesale of motor vehicles, vans and trailers, see 45.1
- wholesale of motor vehicle parts, see 45.31
- wholesale of motorcycles, see 45.4
- wholesale of bicycles, see 46.49
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
This class includes:
- retail sale of petrol for motor vehicles and motorcycles
- retail sale of diesel fuel for motor vehicles.
This class excludes:
- wholesale of motor fuels, see 46.71
47.30.2
Sales tax 10%
Retail sale of liquefied petroleum gas, compressed natural gas and gasoline for automobiles at gas filling stations
Excludes:
- retail sale of liquefied petroleum gas for domestic use, see 47.78
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
This class includes:
- retail sale of computers
- retail sale of computer peripheral equipment
- retail sale of video game consoles
- retail sale of general purpose software (including video games).
Excludes:
- retail sale of unrecorded tapes and discs, see 47.63
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
This class includes:
- retail sale of fabrics
- retail sale of yarn for knitting
- retail sale of bed linen, table linen and other woven fabrics
- retail sale of raw materials for carpets, rugs, embroidered products
- retail sale of haberdashery: sewing needles, hemmings, threads, yarns and similar articles Excludes:
- retail sale of clothing, see 47.71
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
Excludes:
- retail sale of audio and video equipment, see 47.43
47.59.1
Sales tax 10%
Retail sale of furniture in specialized stores
This class includes:
- retail sale of household furniture.
Excludes:
- retail sale of antiques, see 47.79.2
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
This class includes:
- retail sale of wood, cork and wickerwork products
- retail sale of non-electric household appliances: stoves, ovens, gas boilers, non-electric cooking plates, hot plates
- retail sale of other household goods n.e.c.
Excludes:
- retail sale of electric boilers and stoves, see 47.54.0
- retail sale of antiques, see 47.79
47.61.0
Sales tax 10%
Retail sale of books in specialized stores
This class includes:
- retail sale of all types of books.
Excludes:
- retail sale of second-hand and antique books, see 47.79.2
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
This class includes:
- retail sale of various types of clothing, except knitted or crocheted underwear and hosiery
- retail sale of gloves, ties, waistcoats and other clothing accessories.
Excludes:
- retail sale of textiles, see 47.51
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
Excludes:
- retail sale of special sports footwear, e.g. ski boots, see 47.64
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
Excludes:
- retail sale of food prepared for immediate consumption on the premises, see 56.10
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
This class includes the retail sale of goods via the Internet or mail order, where the buyer selects the goods through advertisements, catalogues, displayed samples, information on websites and other means and, in accordance with the orders placed (in the case of the Internet, the purchase is made with the appropriate notes on the website), the purchased goods are delivered to the direct buyer.
This class includes:
- retail sale of any goods by mail order
- retail sale of any goods via the Internet
- sale of goods through Internet auctions or other auctions held outside stores (retail).
Excludes:
- retail sale of motor vehicles, motor vehicle parts and accessories via the Internet, see 45.1, 45.3
- retail sale of motorcycles and motorcycle parts via the Internet, see 45.40
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
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
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
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
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
Sales tax 10%
Other motor vehicle retail trade
Sales tax 10%
Wholesale of other automobiles
Sales tax 10%
Maintenance and repair of motor vehicles
This class includes:
- maintenance and repair of mechanical and electrical equipment, bodywork, injection systems, engines
- repair of windows and windscreens, seats
- repair, fitting, replacement of tyres and air chambers
- anti-corrosion treatment
- fitting of parts and accessories to motor vehicles, unless this is a stage of the manufacturing process.
Excludes:
- retreading of tyres, see 22.11
Sales tax 10%
Conversion of vehicles to run on compressed natural gas
Sales tax 10%
Re-equipment of vehicles to run on liquefied petroleum gas
Sales tax 10%
Car washing, polishing, painting and other similar services
Sales tax 10%
Wholesale of automotive parts and accessories
Sales tax 10%
Retail trade of motor vehicle parts and accessories
Excludes:
- retail trade of automotive fuel, see 47.30
Sales tax 10%
Motorcycle wholesale
Sales tax 10%
Motorcycle retail
Sales tax 10%
Wholesale of motorcycle parts and accessories
Sales tax 10%
Retail sale of motorcycle parts and accessories
Sales tax 10%
Motorcycle maintenance and repair
Sales tax 10%
Activities of agents engaged in wholesale trade of flowers and plants
Sales tax 10%
Activities of agents engaged in wholesale trade in live animals
Sales tax 10%
Activities of agents engaged in wholesale trade of agricultural, textile raw materials, semi-finished products
Sales tax 10%
Activities of agents engaged in the sale of fuels, ores, metals and industrial chemicals
Sales tax 10%
Activities of agents engaged in the trade of timber and building materials
Sales tax 10%
Activities of agents engaged in the sale of machinery, industrial equipment, ships and aircraft
Sales tax 10%
Activities of agents engaged in the wholesale trade of furniture
Sales tax 10%
Activities of agents engaged in wholesale trade of household goods, hardware and other metal product
S
Sales tax 10%
Activities of agents engaged in wholesale trade of textile products
Sales tax 10%
Activities of agents engaged in wholesale trade of clothing
Sales tax 10%
Activities of agents engaged in the sale of footwear and leather goods
Sales tax 10%
Activities of agents engaged in wholesale trade of food products
Sales tax 10%
Activities of agents engaged in the wholesale trade of beverages
Sales tax 10%
Activities of agents engaged in wholesale trade of tobacco
Sales tax 10%
Activities of agents engaged in specialized trade in certain types of goods
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
Sales tax 10%
Activities of agents engaged in wholesale trade of goods not included in other groups
Sales tax 10%
Activities of agents engaged in specialized trade in a wide range of goods or goods not included in other groupings
Sales tax 10%
Wholesale of grain crops and seeds
This class includes:
- wholesale of grains and seeds
- wholesale of oil fruits.
This class excludes:
- wholesale of textile fibres, see 46.76
Sales tax 10%
Wholesale of unmanufactured tobacco
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
Sales tax 10%
Wholesale trade of flowers and other plants
This subclass includes:
- wholesale trade of flowers, other plants and bulbs
Sales tax 10%
Wholesale trade of live animals
Sales tax 10%
Wholesale of fur and leather
Sales tax 10%
Wholesale trade of fresh fruits and vegetables
Sales tax 10%
Wholesale of canned fruits and vegetables
Sales tax 10%
Wholesale trade of fresh meat and meat products, including offal
Sales tax 10%
Wholesale trade of canned meat and meat products, including offal
Sales tax 10%
Wholesale of dairy products
Sales tax 10%
Wholesale trade of eggs and egg products
Sales tax 10%
Wholesale trade of animal and vegetable edible oils and fats
Sales tax 10%
Wholesale trade of alcoholic beverages
Sales tax 10%
Wholesale trade of non-alcoholic beverages
Sales tax 10%
Wholesale trade of tobacco products
Sales tax 10%
Sugar wholesale trade
Sales tax 10%
Wholesale of chocolate and sugar confectionery
Sales tax 10%
Wholesale trade of coffee, tea, cocoa and spices
Sales tax 10%
Wholesale trade of fish and fish products
Sales tax 10%
Wholesale trade of pet food
Sales tax 10%
Wholesale of other food products
Sales tax 10%
Non-specialized wholesale trade of food, beverages and tobacco
Sales tax 10%
Wholesale of textile products
This class includes:
- wholesale of yarn
- wholesale of fabrics
- wholesale of bed, table and other linen
- wholesale of haberdashery: sewing needles, bobbins, threads, yarns and similar articles.
Excludes:
- wholesale of textile yarn, see 46.76
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
Sales tax 10%
Wholesale of clothing, except knitted or crocheted underwear and hosiery
This class includes:
- wholesale of clothing, including sportswear
- wholesale of clothing accessories such as gloves, ties, waistcoats, etc.
- wholesale of fur products
- wholesale of umbrellas.
This class excludes:
- wholesale of jewellery, see 46.48
- wholesale of leather goods, see 46.49
- wholesale of special sports footwear (e.g. ski boots), see 46.49
Sales tax 10%
Wholesale of shoes
Sales tax 10%
Wholesale of household electrical appliances
Sales tax 10%
Wholesale of radio and television equipment, photographic and optical equipment
Sales tax 10%
Wholesale trade of recorded audio and video tapes, compact discs
Excludes:
- wholesale trade of unrecorded audio and video tapes, compact discs, compact discs, compact discs (CDs, DVDs), see 46.52
Sales tax 10%
Wholesale trade of porcelain and glass products
Sales tax 10%
Wholesale of cleaning products
Sales tax 10%
Wholesale trade of perfumes and cosmetics
This subclass includes:
- wholesale trade of perfumes, cosmetics, soaps
Sales tax 10%
Wholesale of medical products
Sales tax 10%
Wholesale of medicines
Sales tax 10%
Wholesale of household furniture
Sales tax 10%
Carpet wholesale
Sales tax 10%
Wholesale of lighting equipment
Sales tax 10%
Wholesale trade of watches and jewelry products
Sales tax 10%
Wholesale trade of bicycles, their parts and accessories
Sales tax 10%
Wholesale trade of books, magazines, newspapers, paper for writing and printing equipment, stationer
Y
Sales tax 10%
Wholesale of sporting goods
This class includes:
- wholesale of sporting goods, including special sports footwear (e.g. ski footwear).
Excludes:
- wholesale of sports clothing, see 46.42.2
Sales tax 10%
Wholesale of games and toys
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
Sales tax 10%
Wholesale of computers and peripherals
Sales tax 10%
Software wholesale
Sales tax 10%
Wholesale of electronic and telecommunications equipment and parts
This class includes:
- wholesale of electronic lamps and devices
- wholesale of semiconductor devices
- wholesale of microchips and integrated circuits
- wholesale of printed circuits
- wholesale of telephones (except mobile telephones) and telecommunications equipment.
This class excludes:
- wholesale of computers and peripherals, see 46.51
Sales tax 10%
Wholesale of mobile phones
Sales tax 10%
Wholesale of electronic blank media
This class includes:
- wholesale of blank audio and video tapes, magnetic and optical discs, compact discs, DVDs (CDs, DVDs).
Excludes:
- wholesale of recorded audio and video tapes, compact discs, compact discs, DVDs (CDs, DVDs), see 46.43.2
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
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
Sales tax 10%
Wholesale trade of machinery for mining, construction and civil engineering
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
Sales tax 10%
Wholesale trade of office furniture
This subclass includes:
- wholesale trade of goods classified in class 31.01
Sales tax 10%
Wholesale of other office machinery and equipment
Sales tax 10%
Wholesale of other machinery and equipment
This class includes:
- wholesale of transport equipment, except motor vehicles, motorcycles, bicycles
- wholesale of automated assembly lines equipped with robots
- wholesale of wires, converters, other industrial installation equipment
- wholesale of other electrical equipment: electric motors, transformers
- wholesale of machinery used in industry (except mining, textile, construction, civil engineering), trade, shipping and other branches, not included in other groups
- wholesale of measuring instruments and equipment.
This class excludes:
- wholesale of motor vehicles, vans and trailers, see 45.1
- wholesale of motor vehicle parts, see 45.31
- wholesale of motorcycles, see 45.4
- wholesale of bicycles, see 46.49
Sales tax 10%
Wholesale trade of liquefied petroleum gas
Sales tax 10%
Wholesale gasoline
Sales tax 10%
Wholesale trade of aviation kerosene
Sales tax 10%
Wholesale of diesel fuel
Sales tax 10%
Vark fuel oil wholesale
Sales tax 10%
Wholesale trade of oil, gasoline and petroleum gas
Sales tax 10%
Wholesale trade of coal
This subclass includes:
- wholesale trade of coal, lignite, coke
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
Sales tax 10%
Wholesale trade of ferrous and non-ferrous metal ores
Sales tax 10%
Wholesale trade of iron, steel and their castings
Sales tax 10%
Wholesale trade of non-ferrous metals and their alloys
Sales tax 10%
Wholesale trade in gold and other precious metals
Sales tax 10%
Wholesale trade of other metals and metal ores
Sales tax 10%
Wholesale of construction glass
Sales tax 10%
Wholesale trade of cement, sand, plaster and gravel
Sales tax 10%
Wholesale trade of construction materials made of concrete, cement, gypsum and similar materials
Sales tax 10%
Wholesale of paints and varnishes
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
Sales tax 10%
Wholesale trade of construction metal structures
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
Sales tax 10%
Wholesale of masonry blocks
Sales tax 10%
Wholesale trade of other building materials
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
Sales tax 10%
Wholesale trade of mineral fertilizers
Sales tax 10%
Wholesale trade of pesticides and other agrochemical products
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
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
Sales tax 10%
Wholesale trade of textile and similar fibers
Sales tax 10%
Wholesale of precious stones
Sales tax 10%
Wholesale of unwrapped paper
Sales tax 10%
Wholesale trade in ferrous and non-ferrous metal scrap
Sales tax 10%
Wholesale trade in scrap precious metals and precious stones
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
Sales tax 10%
Wholesale trade of other non-metallic waste
Sales tax 10%
Non-specialized wholesale trade
This subclass includes:
- wholesale trade of a wide range of goods without any particular specialization
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
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.
Sales tax 10%
Retail sale of fresh fruits and vegetables in specialized stores
Sales tax 10%
Retail sale of canned fruits and vegetables in specialized stores
Sales tax 10%
Retail sale of meat and meat products in specialized stores
This subclass includes:
- retail sale of meat and meat products
Sales tax 10%
Retail sale of poultry and poultry products in specialized stores
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
Sales tax 10%
Retail sale of bread and bakery products in specialized stores
Sales tax 10%
Retail sale of pastries, sugar confectionery in specialized stores
Sales tax 10%
Retail sale of alcoholic beverages in specialized stores
Sales tax 10%
Retail sale of non-alcoholic beverages in specialized stores
Sales tax 10%
Retail sale of tobacco products in specialized stores
This subclass includes:
- retail sale of cigarettes
- retail sale of tobacco products
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.
Sales tax 10%
Retail sale of petrol and diesel fuel for motor vehicles at filling stations
This class includes:
- retail sale of petrol for motor vehicles and motorcycles
- retail sale of diesel fuel for motor vehicles.
This class excludes:
- wholesale of motor fuels, see 46.71
Sales tax 10%
Retail sale of liquefied petroleum gas, compressed natural gas and gasoline for automobiles at gas filling stations
Excludes:
- retail sale of liquefied petroleum gas for domestic use, see 47.78
Sales tax 10%
Retail sale of automotive lubricants and coolants in specialized stores
Sales tax 10%
Retail sale of computers, peripheral equipment and computer software in specialized stores
This class includes:
- retail sale of computers
- retail sale of computer peripheral equipment
- retail sale of video game consoles
- retail sale of general purpose software (including video games).
Excludes:
- retail sale of unrecorded tapes and discs, see 47.63
Sales tax 10%
Retail sale of telecommunications equipment in specialized stores
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
Sales tax 10%
Retail sale of textile products in specialized stores
This class includes:
- retail sale of fabrics
- retail sale of yarn for knitting
- retail sale of bed linen, table linen and other woven fabrics
- retail sale of raw materials for carpets, rugs, embroidered products
- retail sale of haberdashery: sewing needles, hemmings, threads, yarns and similar articles Excludes:
- retail sale of clothing, see 47.71
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
Sales tax 10%
Retail sale of carpets and carpet products in specialized stores
Sales tax 10%
Retail sale of curtains and blinds in specialized stores
Sales tax 10%
Retail sale of wallpaper and floor coverings in specialized stores
Sales tax 10%
Retail sale of electrical household appliances in specialized stores
Excludes:
- retail sale of audio and video equipment, see 47.43
Sales tax 10%
Retail sale of furniture in specialized stores
This class includes:
- retail sale of household furniture.
Excludes:
- retail sale of antiques, see 47.79.2
Sales tax 10%
Retail sale of lighting equipment in specialized stores
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
Sales tax 10%
Retail sale of musical instruments and scores
Sales tax 10%
Retail trade of systems equipped with electrical security signaling devices: locking devices, firepr
Oof cabinets, safes, without installation and maintenance services
Sales tax 10%
Retail sale of other household goods in specialized stores
This class includes:
- retail sale of wood, cork and wickerwork products
- retail sale of non-electric household appliances: stoves, ovens, gas boilers, non-electric cooking plates, hot plates
- retail sale of other household goods n.e.c.
Excludes:
- retail sale of electric boilers and stoves, see 47.54.0
- retail sale of antiques, see 47.79
Sales tax 10%
Retail sale of books in specialized stores
This class includes:
- retail sale of all types of books.
Excludes:
- retail sale of second-hand and antique books, see 47.79.2
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.
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
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
Sales tax 10%
Retail sale of games and toys in specialized stores
Sales tax 10%
Retail sale of clothing in specialized stores
This class includes:
- retail sale of various types of clothing, except knitted or crocheted underwear and hosiery
- retail sale of gloves, ties, waistcoats and other clothing accessories.
Excludes:
- retail sale of textiles, see 47.51
Sales tax 10%
Retail trade of knitted underwear and hosiery
Sales tax 10%
Retail sale of various fur products in specialized stores
Sales tax 10%
Retail sale of sportswear in specialized stores
Sales tax 10%
Retail sale of wedding dresses and wedding accessories in specialized stores
Sales tax 10%
Retail sale of footwear in specialized stores
Excludes:
- retail sale of special sports footwear, e.g. ski boots, see 47.64
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
Sales tax 10%
Retail sale of pharmaceuticals in pharmacies
This class includes:
- retail sale of ready-made and pharmacy-prepared pharmaceuticals
Sales tax 10%
Retail sale of pharmaceuticals in non-pharmaceutical pharmacies
This subclass includes:
- retail sale of finished (manufactured) pharmaceuticals in non-pharmaceutical pharmacies
Sales tax 10%
Retail sale of medical and orthopedic products in specialized stores
Sales tax 10%
Retail sale of cosmetics and toiletries in specialized stores
This subclass includes:
- retail sale of perfumes, soaps, cosmetics and toiletries
Sales tax 10%
Retail sale of flowers and plants in specialized stores
Sales tax 10%
Retail sale of seeds, fertilizers, pesticides in specialized stores
Sales tax 10%
Retail sale of pet food in specialized stores
Sales tax 10%
Retail sale of watches and jewelry in specialized stores
Sales tax 10%
Retail sale of photographic equipment in specialized stores
This subclass includes:
- retail sale of photographic, optical, precision measuring equipment
Sales tax 10%
Activities of art galleries
Sales tax 10%
Retail sale of household liquid fuels, bottled gas, coal and firewood in specialized stores
Sales tax 10%
Retail sale of weapons and ammunition in specialized stores
Sales tax 10%
Optical salon activities
Sales tax 10%
Retail sale of souvenirs, household, cult and religious products in specialized stores
Sales tax 10%
Retail sale of postage stamps and coins in specialized stores
Sales tax 10%
Retail sale of funeral supplies in specialized stores
Sales tax 10%
Retail sale of other non-food products in specialized stores, not included in other groups
Sales tax 10%
Retail sale of second-hand goods in stores
Sales tax 10%
Retail sale of antiques in stores
This subclass includes:
- retail sale of antique rugs and other antique goods, except books
Sales tax 10%
Retail sale of antiquarian and antique books in stores
Sales tax 10%
Retail sale of food, beverages and tobacco in kiosks
Excludes:
- retail sale of food prepared for immediate consumption on the premises, see 56.10
Sales tax 10%
Retail trade of agricultural products in markets
Sales tax 10%
Retail trade of food products in markets
Sales tax 10%
Retail sale of textile products, clothing and footwear in markets and stalls
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
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
Sales tax 10%
Retail sale of goods via radio, television, telephone
Sales tax 10%
Retail sale of goods via the Internet or mail order
This class includes the retail sale of goods via the Internet or mail order, where the buyer selects the goods through advertisements, catalogues, displayed samples, information on websites and other means and, in accordance with the orders placed (in the case of the Internet, the purchase is made with the appropriate notes on the website), the purchased goods are delivered to the direct buyer.
This class includes:
- retail sale of any goods by mail order
- retail sale of any goods via the Internet
- sale of goods through Internet auctions or other auctions held outside stores (retail).
Excludes:
- retail sale of motor vehicles, motor vehicle parts and accessories via the Internet, see 45.1, 45.3
- retail sale of motorcycles and motorcycle parts via the Internet, see 45.40
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
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.