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An individual producing crochet garments inquired which IAE (Economic Activities Tax) heading to use for online sales. The tax authorities indicate that the manufacturing heading may be used provided the items are self-made and the sales are conducted from the same premises where the activity takes place.
This clarifies the tax classification for small-scale artisans, confirming that manufacturing headings cover online sales of self-produced goods if the production and sales locations coincide.
The tax team reviews your specific situation.
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