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Mixed Trade: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 9 rulings · 2014–2021

Current position

The classification into mixed or integrated trade headings (group 661 or 662) depends on the material content of the activity and not on the formal qualification of the establishment. For group 661, if the useful sales area for products such as DIY or home goods exceeds 2,500 m2, heading 661.9 applies. In this case, the entire surface area of the premises is calculated, including offices and warehouses, with the reductions permitted by the regulations.

The DGT's position remains constant on the principle of the prevalence of material reality over form to determine the heading. Throughout the rulings, clarifications have been added regarding specific activities such as mobile phone top-ups, the sale of flowers, or the surface area required for heading 661.9.

Turning points

  1. V1590-17

    Clarifies that mobile phone top-ups do not belong to mixed trade, but to heading 969.7 for automatic machines.

  2. V3031-18

    Establishes that in group 661, the sale of natural plants and flowers is permitted regardless of the heterogeneity of the activity.

Analysis based on 9 of 9 rulings with a stated position. Updated 2 October 2026.

Rulings on this topic

9
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