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A food trading company asks whether it must register in other categories for offering parking. The DGT responds that registration in the trading category does not entitle the company to provide parking services.
Question raised: It is asked under which headings of the Tax Tariffs registration must be carried out.
Registration under the retail trade heading does not permit the provision of parking services to customers. Regardless of whether the service is free of charge, whether it is charged, or whether it is for the exclusive use of customers, the entity must register under the corresponding heading of Group 751 of the first section of the Tariffs.
What is published here, applied to a company or a specific case. The first meeting is free.
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