Found: 199
Economic activity types
Full directory of economic activity types in Armenia
Have questions about choosing a code? Ask us
GWholesale and retail trade: repair of motor vehicles and motorcycles
G45.11.1
Open 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
G45.11.2
Open 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
G45.11.3
Open 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
G45.11.4
Open 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
G45.19.1
Open Sales tax 10%
Other motor vehicle retail trade
G45.19.2
Open Sales tax 10%
Wholesale of other automobiles
G45.20.1
Open 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
G45.20.2
Open Sales tax 10%
Conversion of vehicles to run on compressed natural gas
G45.20.3
Open Sales tax 10%
Re-equipment of vehicles to run on liquefied petroleum gas
G45.20.4
Open Sales tax 10%
Car washing, polishing, painting and other similar services
G45.31.0
Open Sales tax 10%
Wholesale of automotive parts and accessories
G45.32.0
Open Sales tax 10%
Retail trade of motor vehicle parts and accessories
Excludes:
- retail trade of automotive fuel, see 47.30
G45.40.1
Open Sales tax 10%
Motorcycle wholesale
G45.40.2
Open Sales tax 10%
Motorcycle retail
G45.40.3
Open Sales tax 10%
Wholesale of motorcycle parts and accessories
G45.40.4
Open Sales tax 10%
Retail sale of motorcycle parts and accessories
G45.40.5
Open Sales tax 10%
Motorcycle maintenance and repair
G46.11.1
Open Sales tax 10%
Activities of agents engaged in wholesale trade of flowers and plants
G46.11.2
Open Sales tax 10%
Activities of agents engaged in wholesale trade in live animals
G46.11.3
Open Sales tax 10%
Activities of agents engaged in wholesale trade of agricultural, textile raw materials, semi-finished products
G46.12.0
Open Sales tax 10%
Activities of agents engaged in the sale of fuels, ores, metals and industrial chemicals
G46.13.0
Open Sales tax 10%
Activities of agents engaged in the trade of timber and building materials
G46.14.0
Open Sales tax 10%
Activities of agents engaged in the sale of machinery, industrial equipment, ships and aircraft
G46.15.1
Open Sales tax 10%
Activities of agents engaged in the wholesale trade of furniture
G46.15.2
Open Sales tax 10%
Activities of agents engaged in wholesale trade of household goods, hardware and other metal product
S
G46.16.1
Open Sales tax 10%
Activities of agents engaged in wholesale trade of textile products
G46.16.2
Open Sales tax 10%
Activities of agents engaged in wholesale trade of clothing
G46.16.3
Open Sales tax 10%
Activities of agents engaged in the sale of footwear and leather goods
G46.17.1
Open Sales tax 10%
Activities of agents engaged in wholesale trade of food products
G46.17.2
Open Sales tax 10%
Activities of agents engaged in the wholesale trade of beverages
G46.17.3
Open Sales tax 10%
Activities of agents engaged in wholesale trade of tobacco
G46.18.1
Open Sales tax 10%
Activities of agents engaged in specialized trade in certain types of goods
G46.18.2
Open 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
G46.18.9
Open Sales tax 10%
Activities of agents engaged in wholesale trade of goods not included in other groups
G46.19.0
Open Sales tax 10%
Activities of agents engaged in specialized trade in a wide range of goods or goods not included in other groupings
G46.21.1
Open 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
G46.21.2
Open Sales tax 10%
Wholesale of unmanufactured tobacco
G46.21.3
Open 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
G46.22.0
Open Sales tax 10%
Wholesale trade of flowers and other plants
This subclass includes:
- wholesale trade of flowers, other plants and bulbs
G46.23.0
Open Sales tax 10%
Wholesale trade of live animals
G46.24.0
Open Sales tax 10%
Wholesale of fur and leather
G46.31.1
Open Sales tax 10%
Wholesale trade of fresh fruits and vegetables
G46.31.2
Open Sales tax 10%
Wholesale of canned fruits and vegetables
G46.32.1
Open Sales tax 10%
Wholesale trade of fresh meat and meat products, including offal
G46.32.2
Open Sales tax 10%
Wholesale trade of canned meat and meat products, including offal
G46.33.1
Open Sales tax 10%
Wholesale of dairy products
G46.33.2
Open Sales tax 10%
Wholesale trade of eggs and egg products
G46.33.3
Open Sales tax 10%
Wholesale trade of animal and vegetable edible oils and fats
G46.34.1
Open Sales tax 10%
Wholesale trade of alcoholic beverages
G46.34.2
Open Sales tax 10%
Wholesale trade of non-alcoholic beverages
G46.35.0
Open Sales tax 10%
Wholesale trade of tobacco products
G46.36.1
Open Sales tax 10%
Sugar wholesale trade
G46.36.2
Open Sales tax 10%
Wholesale of chocolate and sugar confectionery
G46.37.0
Open Sales tax 10%
Wholesale trade of coffee, tea, cocoa and spices
G46.38.1
Open Sales tax 10%
Wholesale trade of fish and fish products
G46.38.2
Open Sales tax 10%
Wholesale trade of pet food
G46.38.9
Open Sales tax 10%
Wholesale of other food products
G46.39.0
Open Sales tax 10%
Non-specialized wholesale trade of food, beverages and tobacco
G46.41.0
Open 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
G46.42.1
Open 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
G46.42.2
Open 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
G46.42.3
Open Sales tax 10%
Wholesale of shoes
G46.43.1
Open Sales tax 10%
Wholesale of household electrical appliances
G46.43.2
Open Sales tax 10%
Wholesale of radio and television equipment, photographic and optical equipment
G46.43.3
Open 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
G46.44.1
Open Sales tax 10%
Wholesale trade of porcelain and glass products
G46.44.2
Open Sales tax 10%
Wholesale of cleaning products
G46.45.0
Open Sales tax 10%
Wholesale trade of perfumes and cosmetics
This subclass includes:
- wholesale trade of perfumes, cosmetics, soaps
G46.46.1
Open Sales tax 10%
Wholesale of medical products
G46.46.2
Open Sales tax 10%
Wholesale of medicines
G46.47.1
Open Sales tax 10%
Wholesale of household furniture
G46.47.2
Open Sales tax 10%
Carpet wholesale
G46.47.3
Open Sales tax 10%
Wholesale of lighting equipment
G46.48.0
Open Sales tax 10%
Wholesale trade of watches and jewelry products
G46.49.1
Open Sales tax 10%
Wholesale trade of bicycles, their parts and accessories
G46.49.2
Open Sales tax 10%
Wholesale trade of books, magazines, newspapers, paper for writing and printing equipment, stationer
Y
G46.49.3
Open 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
G46.49.4
Open Sales tax 10%
Wholesale of games and toys
G46.49.9
Open 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
G46.51.1
Open Sales tax 10%
Wholesale of computers and peripherals
G46.51.2
Open Sales tax 10%
Software wholesale
G46.52.1
Open 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
G46.52.2
Open Sales tax 10%
Wholesale of mobile phones
G46.52.3
Open 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
G46.61.0
Open 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
G46.62.0
Open 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
G46.63.0
Open Sales tax 10%
Wholesale trade of machinery for mining, construction and civil engineering
G46.64.0
Open 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
G46.65.0
Open Sales tax 10%
Wholesale trade of office furniture
This subclass includes:
- wholesale trade of goods classified in class 31.01
G46.66.0
Open Sales tax 10%
Wholesale of other office machinery and equipment
G46.69.0
Open 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
G46.71.1
Open Sales tax 10%
Wholesale trade of liquefied petroleum gas
G46.71.2
Open Sales tax 10%
Wholesale gasoline
G46.71.3
Open Sales tax 10%
Wholesale trade of aviation kerosene
G46.71.4
Open Sales tax 10%
Wholesale of diesel fuel
G46.71.5
Open Sales tax 10%
Vark fuel oil wholesale
G46.71.6
Open Sales tax 10%
Wholesale trade of oil, gasoline and petroleum gas
G46.71.7
Open Sales tax 10%
Wholesale trade of coal
This subclass includes:
- wholesale trade of coal, lignite, coke
G46.71.9
Open 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
G46.72.1
Open Sales tax 10%
Wholesale trade of ferrous and non-ferrous metal ores
G46.72.2
Open Sales tax 10%
Wholesale trade of iron, steel and their castings
G46.72.3
Open Sales tax 10%
Wholesale trade of non-ferrous metals and their alloys
G46.72.4
Open Sales tax 10%
Wholesale trade in gold and other precious metals
G46.72.9
Open Sales tax 10%
Wholesale trade of other metals and metal ores
G46.73.1
Open Sales tax 10%
Wholesale of construction glass
G46.73.2
Open Sales tax 10%
Wholesale trade of cement, sand, plaster and gravel
G46.73.3
Open Sales tax 10%
Wholesale trade of construction materials made of concrete, cement, gypsum and similar materials
G46.73.4
Open Sales tax 10%
Wholesale of paints and varnishes
G46.73.5
Open 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
G46.73.6
Open Sales tax 10%
Wholesale trade of construction metal structures
G46.73.7
Open 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
G46.73.8
Open Sales tax 10%
Wholesale of masonry blocks
G46.73.9
Open Sales tax 10%
Wholesale trade of other building materials
G46.74.0
Open 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
G46.75.1
Open Sales tax 10%
Wholesale trade of mineral fertilizers
G46.75.2
Open Sales tax 10%
Wholesale trade of pesticides and other agrochemical products
G46.75.9
Open 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
G46.76.1
Open 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
G46.76.2
Open Sales tax 10%
Wholesale trade of textile and similar fibers
G46.76.3
Open Sales tax 10%
Wholesale of precious stones
G46.76.4
Open Sales tax 10%
Wholesale of unwrapped paper
G46.76.9
Open Sales tax 10%
Wholesale trade of other intermediate products n
E.c.
G46.77.1
Open Sales tax 10%
Wholesale trade in ferrous and non-ferrous metal scrap
G46.77.2
Open Sales tax 10%
Wholesale trade in scrap precious metals and precious stones
G46.77.3
Open 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
G46.77.9
Open Sales tax 10%
Wholesale trade of other non-metallic waste
G46.90.0
Open Sales tax 10%
Non-specialized wholesale trade
This subclass includes:
- wholesale trade of a wide range of goods without any particular specialization
G47.11.0
Open 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
G47.19.0
Open 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.
G47.21.1
Open Sales tax 10%
Retail sale of fresh fruits and vegetables in specialized stores
G47.21.2
Open Sales tax 10%
Retail sale of canned fruits and vegetables in specialized stores
G47.22.1
Open Sales tax 10%
Retail sale of meat and meat products in specialized stores
This subclass includes:
- retail sale of meat and meat products
G47.22.2
Open Sales tax 10%
Retail sale of poultry and poultry products in specialized stores
G47.23.0
Open 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
G47.24.1
Open Sales tax 10%
Retail sale of bread and bakery products in specialized stores
G47.24.2
Open Sales tax 10%
Retail sale of pastries, sugar confectionery in specialized stores
G47.25.1
Open Sales tax 10%
Retail sale of alcoholic beverages in specialized stores
G47.25.2
Open Sales tax 10%
Retail sale of non-alcoholic beverages in specialized stores
G47.26.0
Open Sales tax 10%
Retail sale of tobacco products in specialized stores
This subclass includes:
- retail sale of cigarettes
- retail sale of tobacco products
G47.29.0
Open 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.
G47.30.1
Open 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
G47.30.2
Open 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
G47.30.3
Open Sales tax 10%
Retail sale of automotive lubricants and coolants in specialized stores
G47.41.0
Open 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
G47.42.0
Open Sales tax 10%
Retail sale of telecommunications equipment in specialized stores
G47.43.0
Open 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
G47.51.0
Open 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
G47.52.0
Open 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
G47.53.1
Open Sales tax 10%
Retail sale of carpets and carpet products in specialized stores
G47.53.2
Open Sales tax 10%
Retail sale of curtains and blinds in specialized stores
G47.53.3
Open Sales tax 10%
Retail sale of wallpaper and floor coverings in specialized stores
G47.54.0
Open Sales tax 10%
Retail sale of electrical household appliances in specialized stores
Excludes:
- retail sale of audio and video equipment, see 47.43
G47.59.1
Open 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
G47.59.2
Open Sales tax 10%
Retail sale of lighting equipment in specialized stores
G47.59.3
Open 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
G47.59.4
Open Sales tax 10%
Retail sale of musical instruments and scores
G47.59.5
Open Sales tax 10%
Retail trade of systems equipped with electrical security signaling devices: locking devices, firepr
Oof cabinets, safes, without installation and maintenance services
G47.59.9
Open 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
G47.61.0
Open 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
G47.62.0
Open 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.
G47.63.0
Open 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
G47.64.0
Open 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
G47.65.0
Open Sales tax 10%
Retail sale of games and toys in specialized stores
G47.71.1
Open 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
G47.71.2
Open Sales tax 10%
Retail trade of knitted underwear and hosiery
G47.71.3
Open Sales tax 10%
Retail sale of various fur products in specialized stores
G47.71.4
Open Sales tax 10%
Retail sale of sportswear in specialized stores
G47.71.5
Open Sales tax 10%
Retail sale of wedding dresses and wedding accessories in specialized stores
G47.72.1
Open Sales tax 10%
Retail sale of footwear in specialized stores
Excludes:
- retail sale of special sports footwear, e.g. ski boots, see 47.64
G47.72.9
Open 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
G47.73.1
Open Sales tax 10%
Retail sale of pharmaceuticals in pharmacies
This class includes:
- retail sale of ready-made and pharmacy-prepared pharmaceuticals
G47.73.2
Open Sales tax 10%
Retail sale of pharmaceuticals in non-pharmaceutical pharmacies
This subclass includes:
- retail sale of finished (manufactured) pharmaceuticals in non-pharmaceutical pharmacies
G47.74.0
Open Sales tax 10%
Retail sale of medical and orthopedic products in specialized stores
G47.75.0
Open Sales tax 10%
Retail sale of cosmetics and toiletries in specialized stores
This subclass includes:
- retail sale of perfumes, soaps, cosmetics and toiletries
G47.76.1
Open Sales tax 10%
Retail sale of flowers and plants in specialized stores
G47.76.2
Open Sales tax 10%
Retail sale of seeds, fertilizers, pesticides in specialized stores
G47.76.3
Open Sales tax 10%
Retail sale of pet food in specialized stores
G47.77.0
Open Sales tax 10%
Retail sale of watches and jewelry in specialized stores
G47.78.1
Open Sales tax 10%
Retail sale of photographic equipment in specialized stores
This subclass includes:
- retail sale of photographic, optical, precision measuring equipment
G47.78.2
Open Sales tax 10%
Activities of art galleries
G47.78.3
Open Sales tax 10%
Retail sale of household liquid fuels, bottled gas, coal and firewood in specialized stores
G47.78.4
Open Sales tax 10%
Retail sale of weapons and ammunition in specialized stores
G47.78.5
Open Sales tax 10%
Optical salon activities
G47.78.6
Open Sales tax 10%
Retail sale of souvenirs, household, cult and religious products in specialized stores
G47.78.7
Open Sales tax 10%
Retail sale of postage stamps and coins in specialized stores
G47.78.8
Open Sales tax 10%
Retail sale of funeral supplies in specialized stores
G47.78.9
Open Sales tax 10%
Retail sale of other non-food products in specialized stores, not included in other groups
G47.79.1
Open Sales tax 10%
Retail sale of second-hand goods in stores
G47.79.2
Open Sales tax 10%
Retail sale of antiques in stores
This subclass includes:
- retail sale of antique rugs and other antique goods, except books
G47.79.3
Open Sales tax 10%
Retail sale of antiquarian and antique books in stores
G47.81.1
Open 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
G47.81.2
Open Sales tax 10%
Retail trade of agricultural products in markets
G47.81.3
Open Sales tax 10%
Retail trade of food products in markets
G47.82.0
Open Sales tax 10%
Retail sale of textile products, clothing and footwear in markets and stalls
G47.89.1
Open 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
G47.89.2
Open 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
G47.91.1
Open Sales tax 10%
Retail sale of goods via radio, television, telephone
G47.91.2
Open 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
G47.99.0
Open 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
G45.11.1
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
Open
G45.11.2
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
Open
G45.11.3
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
Open
G45.11.4
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
Open
G45.19.1
Sales tax 10%
Other motor vehicle retail trade
Open
G45.19.2
Sales tax 10%
Wholesale of other automobiles
Open
G45.20.1
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
Open
G45.20.2
Sales tax 10%
Conversion of vehicles to run on compressed natural gas
Open
G45.20.3
Sales tax 10%
Re-equipment of vehicles to run on liquefied petroleum gas
Open
G45.20.4
Sales tax 10%
Car washing, polishing, painting and other similar services
Open
G45.31.0
Sales tax 10%
Wholesale of automotive parts and accessories
Open
G45.32.0
Sales tax 10%
Retail trade of motor vehicle parts and accessories
Excludes:
- retail trade of automotive fuel, see 47.30
Open
G45.40.1
Sales tax 10%
Motorcycle wholesale
Open
G45.40.2
Sales tax 10%
Motorcycle retail
Open
G45.40.3
Sales tax 10%
Wholesale of motorcycle parts and accessories
Open
G45.40.4
Sales tax 10%
Retail sale of motorcycle parts and accessories
Open
G45.40.5
Sales tax 10%
Motorcycle maintenance and repair
Open
G46.11.1
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
Open
G46.11.2
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
Open
G46.11.3
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
Open
G46.12.0
Sales tax 10%
Activities of agents engaged in the sale of fuels, ores, metals and industrial chemicals
This class includes:
- activities of agents engaged in the sale of fuels, ores, metals and industrial chemicals, including fertilizers.
Excludes:
- wholesale trade in own name, see 46.2-46.9
- retail trade outside stores through agents, see 47.99
Open
G46.13.0
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
Open
G46.14.0
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
Open
G46.15.1
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
Open
G46.15.2
Sales tax 10%
Activities of agents engaged in wholesale trade of household goods, hardware and other metal product
S
Open
G46.16.1
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
Open
G46.16.2
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
Open
G46.16.3
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
Open
G46.17.1
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
Open
G46.17.2
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
Open
G46.17.3
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
Open
G46.18.1
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
Open
G46.18.2
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
Open
G46.18.9
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
Open
G46.19.0
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
Open
G46.21.1
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
Open
G46.21.2
Sales tax 10%
Wholesale of unmanufactured tobacco
Open
G46.21.3
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
Open
G46.22.0
Sales tax 10%
Wholesale trade of flowers and other plants
This subclass includes:
- wholesale trade of flowers, other plants and bulbs
Open
G46.23.0
Sales tax 10%
Wholesale trade of live animals
Open
G46.24.0
Sales tax 10%
Wholesale of fur and leather
Open
G46.31.1
Sales tax 10%
Wholesale trade of fresh fruits and vegetables
Open
G46.31.2
Sales tax 10%
Wholesale of canned fruits and vegetables
Open
G46.32.1
Sales tax 10%
Wholesale trade of fresh meat and meat products, including offal
Open
G46.32.2
Sales tax 10%
Wholesale trade of canned meat and meat products, including offal
Open
G46.33.1
Sales tax 10%
Wholesale of dairy products
Open
G46.33.2
Sales tax 10%
Wholesale trade of eggs and egg products
Open
G46.33.3
Sales tax 10%
Wholesale trade of animal and vegetable edible oils and fats
Open
G46.34.1
Sales tax 10%
Wholesale trade of alcoholic beverages
This class includes:
- wholesale trade of alcoholic beverages
- purchase of wine in bulk and bottling without further processing.
Excludes:
- blending of distilled spirits and wines, see 11.01.1, 11.02.0
Open
G46.34.2
Sales tax 10%
Wholesale trade of non-alcoholic beverages
Open
G46.35.0
Sales tax 10%
Wholesale trade of tobacco products
Open
G46.36.1
Sales tax 10%
Sugar wholesale trade
Open
G46.36.2
Sales tax 10%
Wholesale of chocolate and sugar confectionery
Open
G46.37.0
Sales tax 10%
Wholesale trade of coffee, tea, cocoa and spices
Open
G46.38.1
Sales tax 10%
Wholesale trade of fish and fish products
Open
G46.38.2
Sales tax 10%
Wholesale trade of pet food
Open
G46.38.9
Sales tax 10%
Wholesale of other food products
Open
G46.39.0
Sales tax 10%
Non-specialized wholesale trade of food, beverages and tobacco
Open
G46.41.0
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
Open
G46.42.1
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
Open
G46.42.2
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
Open
G46.42.3
Sales tax 10%
Wholesale of shoes
Open
G46.43.1
Sales tax 10%
Wholesale of household electrical appliances
Open
G46.43.2
Sales tax 10%
Wholesale of radio and television equipment, photographic and optical equipment
Open
G46.43.3
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
Open
G46.44.1
Sales tax 10%
Wholesale trade of porcelain and glass products
Open
G46.44.2
Sales tax 10%
Wholesale of cleaning products
Open
G46.45.0
Sales tax 10%
Wholesale trade of perfumes and cosmetics
This subclass includes:
- wholesale trade of perfumes, cosmetics, soaps
Open
G46.46.1
Sales tax 10%
Wholesale of medical products
Open
G46.46.2
Sales tax 10%
Wholesale of medicines
Open
G46.47.1
Sales tax 10%
Wholesale of household furniture
Open
G46.47.2
Sales tax 10%
Carpet wholesale
Open
G46.47.3
Sales tax 10%
Wholesale of lighting equipment
Open
G46.48.0
Sales tax 10%
Wholesale trade of watches and jewelry products
Open
G46.49.1
Sales tax 10%
Wholesale trade of bicycles, their parts and accessories
Open
G46.49.2
Sales tax 10%
Wholesale trade of books, magazines, newspapers, paper for writing and printing equipment, stationer
Y
Open
G46.49.3
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
Open
G46.49.4
Sales tax 10%
Wholesale of games and toys
Open
G46.49.9
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
Open
G46.51.1
Sales tax 10%
Wholesale of computers and peripherals
Open
G46.51.2
Sales tax 10%
Software wholesale
Open
G46.52.1
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
Open
G46.52.2
Sales tax 10%
Wholesale of mobile phones
Open
G46.52.3
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
Open
G46.61.0
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
Open
G46.62.0
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
Open
G46.63.0
Sales tax 10%
Wholesale trade of machinery for mining, construction and civil engineering
Open
G46.64.0
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
Open
G46.65.0
Sales tax 10%
Wholesale trade of office furniture
This subclass includes:
- wholesale trade of goods classified in class 31.01
Open
G46.66.0
Sales tax 10%
Wholesale of other office machinery and equipment
This class includes:
- wholesale of office machinery and equipment (except computers and peripherals).
Excludes:
- wholesale of computers and peripherals, see 46.51
- wholesale of electronic parts, telephones and telecommunications equipment, see 46.52
Open
G46.69.0
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
Open
G46.71.1
Sales tax 10%
Wholesale trade of liquefied petroleum gas
Open
G46.71.2
Sales tax 10%
Wholesale gasoline
Open
G46.71.3
Sales tax 10%
Wholesale trade of aviation kerosene
Open
G46.71.4
Sales tax 10%
Wholesale of diesel fuel
Open
G46.71.5
Sales tax 10%
Vark fuel oil wholesale
Open
G46.71.6
Sales tax 10%
Wholesale trade of oil, gasoline and petroleum gas
Open
G46.71.7
Sales tax 10%
Wholesale trade of coal
This subclass includes:
- wholesale trade of coal, lignite, coke
Open
G46.71.9
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
Open
G46.72.1
Sales tax 10%
Wholesale trade of ferrous and non-ferrous metal ores
Open
G46.72.2
Sales tax 10%
Wholesale trade of iron, steel and their castings
Open
G46.72.3
Sales tax 10%
Wholesale trade of non-ferrous metals and their alloys
Open
G46.72.4
Sales tax 10%
Wholesale trade in gold and other precious metals
Open
G46.72.9
Sales tax 10%
Wholesale trade of other metals and metal ores
Open
G46.73.1
Sales tax 10%
Wholesale of construction glass
Open
G46.73.2
Sales tax 10%
Wholesale trade of cement, sand, plaster and gravel
Open
G46.73.3
Sales tax 10%
Wholesale trade of construction materials made of concrete, cement, gypsum and similar materials
Open
G46.73.4
Sales tax 10%
Wholesale of paints and varnishes
Open
G46.73.5
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
Open
G46.73.6
Sales tax 10%
Wholesale trade of construction metal structures
Open
G46.73.7
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
Open
G46.73.8
Sales tax 10%
Wholesale of masonry blocks
Open
G46.73.9
Sales tax 10%
Wholesale trade of other building materials
Open
G46.74.0
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
Open
G46.75.1
Sales tax 10%
Wholesale trade of mineral fertilizers
Open
G46.75.2
Sales tax 10%
Wholesale trade of pesticides and other agrochemical products
Open
G46.75.9
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
Open
G46.76.1
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
Open
G46.76.2
Sales tax 10%
Wholesale trade of textile and similar fibers
Open
G46.76.3
Sales tax 10%
Wholesale of precious stones
Open
G46.76.4
Sales tax 10%
Wholesale of unwrapped paper
Open
G46.76.9
Sales tax 10%
Wholesale trade of other intermediate products n
E.c.
Open
G46.77.1
Sales tax 10%
Wholesale trade in ferrous and non-ferrous metal scrap
Open
G46.77.2
Sales tax 10%
Wholesale trade in scrap precious metals and precious stones
Open
G46.77.3
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
Open
G46.77.9
Sales tax 10%
Wholesale trade of other non-metallic waste
Open
G46.90.0
Sales tax 10%
Non-specialized wholesale trade
This subclass includes:
- wholesale trade of a wide range of goods without any particular specialization
Open
G47.11.0
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
Open
G47.19.0
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.
Open
G47.21.1
Sales tax 10%
Retail sale of fresh fruits and vegetables in specialized stores
Open
G47.21.2
Sales tax 10%
Retail sale of canned fruits and vegetables in specialized stores
Open
G47.22.1
Sales tax 10%
Retail sale of meat and meat products in specialized stores
This subclass includes:
- retail sale of meat and meat products
Open
G47.22.2
Sales tax 10%
Retail sale of poultry and poultry products in specialized stores
Open
G47.23.0
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
Open
G47.24.1
Sales tax 10%
Retail sale of bread and bakery products in specialized stores
Open
G47.24.2
Sales tax 10%
Retail sale of pastries, sugar confectionery in specialized stores
Open
G47.25.1
Sales tax 10%
Retail sale of alcoholic beverages in specialized stores
Open
G47.25.2
Sales tax 10%
Retail sale of non-alcoholic beverages in specialized stores
Open
G47.26.0
Sales tax 10%
Retail sale of tobacco products in specialized stores
This subclass includes:
- retail sale of cigarettes
- retail sale of tobacco products
Open
G47.29.0
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.
Open
G47.30.1
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
Open
G47.30.2
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
Open
G47.30.3
Sales tax 10%
Retail sale of automotive lubricants and coolants in specialized stores
Open
G47.41.0
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
Open
G47.42.0
Sales tax 10%
Retail sale of telecommunications equipment in specialized stores
Open
G47.43.0
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
Open
G47.51.0
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
Open
G47.52.0
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
Open
G47.53.1
Sales tax 10%
Retail sale of carpets and carpet products in specialized stores
Open
G47.53.2
Sales tax 10%
Retail sale of curtains and blinds in specialized stores
Open
G47.53.3
Sales tax 10%
Retail sale of wallpaper and floor coverings in specialized stores
Open
G47.54.0
Sales tax 10%
Retail sale of electrical household appliances in specialized stores
Excludes:
- retail sale of audio and video equipment, see 47.43
Open
G47.59.1
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
Open
G47.59.2
Sales tax 10%
Retail sale of lighting equipment in specialized stores
Open
G47.59.3
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
Open
G47.59.4
Sales tax 10%
Retail sale of musical instruments and scores
Open
G47.59.5
Sales tax 10%
Retail trade of systems equipped with electrical security signaling devices: locking devices, firepr
Oof cabinets, safes, without installation and maintenance services
Open
G47.59.9
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
Open
G47.61.0
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
Open
G47.62.0
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.
Open
G47.63.0
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
Open
G47.64.0
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
Open
G47.65.0
Sales tax 10%
Retail sale of games and toys in specialized stores
This class includes:
- retail sale of games and toys of any material.
This class excludes:
- retail sale of video game consoles, see 47.41
- retail sale of general purpose software (including video games), see 47.41
Open
G47.71.1
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
Open
G47.71.2
Sales tax 10%
Retail trade of knitted underwear and hosiery
Open
G47.71.3
Sales tax 10%
Retail sale of various fur products in specialized stores
Open
G47.71.4
Sales tax 10%
Retail sale of sportswear in specialized stores
Open
G47.71.5
Sales tax 10%
Retail sale of wedding dresses and wedding accessories in specialized stores
Open
G47.72.1
Sales tax 10%
Retail sale of footwear in specialized stores
Excludes:
- retail sale of special sports footwear, e.g. ski boots, see 47.64
Open
G47.72.9
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
Open
G47.73.1
Sales tax 10%
Retail sale of pharmaceuticals in pharmacies
This class includes:
- retail sale of ready-made and pharmacy-prepared pharmaceuticals
Open
G47.73.2
Sales tax 10%
Retail sale of pharmaceuticals in non-pharmaceutical pharmacies
This subclass includes:
- retail sale of finished (manufactured) pharmaceuticals in non-pharmaceutical pharmacies
Open
G47.74.0
Sales tax 10%
Retail sale of medical and orthopedic products in specialized stores
Open
G47.75.0
Sales tax 10%
Retail sale of cosmetics and toiletries in specialized stores
This subclass includes:
- retail sale of perfumes, soaps, cosmetics and toiletries
Open
G47.76.1
Sales tax 10%
Retail sale of flowers and plants in specialized stores
Open
G47.76.2
Sales tax 10%
Retail sale of seeds, fertilizers, pesticides in specialized stores
Open
G47.76.3
Sales tax 10%
Retail sale of pet food in specialized stores
Open
G47.77.0
Sales tax 10%
Retail sale of watches and jewelry in specialized stores
Open
G47.78.1
Sales tax 10%
Retail sale of photographic equipment in specialized stores
This subclass includes:
- retail sale of photographic, optical, precision measuring equipment
Open
G47.78.2
Sales tax 10%
Activities of art galleries
Open
G47.78.3
Sales tax 10%
Retail sale of household liquid fuels, bottled gas, coal and firewood in specialized stores
Open
G47.78.4
Sales tax 10%
Retail sale of weapons and ammunition in specialized stores
Open
G47.78.5
Sales tax 10%
Optical salon activities
Open
G47.78.6
Sales tax 10%
Retail sale of souvenirs, household, cult and religious products in specialized stores
Open
G47.78.7
Sales tax 10%
Retail sale of postage stamps and coins in specialized stores
Open
G47.78.8
Sales tax 10%
Retail sale of funeral supplies in specialized stores
Open
G47.78.9
Sales tax 10%
Retail sale of other non-food products in specialized stores, not included in other groups
Open
G47.79.1
Sales tax 10%
Retail sale of second-hand goods in stores
This class includes:
- retail sale of other second-hand goods
- activities of auction houses (retail trade).
Excludes:
- retail sale of used cars, see 45.1
- other retail sale by auction via the Internet and outside stores, see 47.91, 47.99
- activities of pawnshops, see 64.92
Open
G47.79.2
Sales tax 10%
Retail sale of antiques in stores
This subclass includes:
- retail sale of antique rugs and other antique goods, except books
Open
G47.79.3
Sales tax 10%
Retail sale of antiquarian and antique books in stores
Open
G47.81.1
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
Open
G47.81.2
Sales tax 10%
Retail trade of agricultural products in markets
Open
G47.81.3
Sales tax 10%
Retail trade of food products in markets
Open
G47.82.0
Sales tax 10%
Retail sale of textile products, clothing and footwear in markets and stalls
Open
G47.89.1
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
Open
G47.89.2
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
Open
G47.91.1
Sales tax 10%
Retail sale of goods via radio, television, telephone
Open
G47.91.2
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
Open
G47.99.0
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
Open
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.