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The first type of business activity (under 47.91) concerns retail trade via the post office or the Internet. This type of activity includes activities of retail trade via the post office or the Internet, i.e., retail trade activities when the customer makes a purchase decision based on advertisements, catalogues, information obtained on the website, or other forms of seller advertising. The customer orders products by post, by phone, or via the Internet. Purchased products and services can be downloaded directly from the Internet or delivered to a physical person or customer.
In particular, this first type of business activity includes:
- retail trade of any type of product via the post office,
- retail trade of any type of product via the Internet,
- direct sales via television, radio, or telephone,
- auction sales via the Internet in connection with retail trade.
The second category of business activities (under 47.99) concerns other retail trade outside shops, outside stalls, and markets. This category of retail trade includes, in particular:
- Direct sales or sales using travel agents, sales using self-service machines (such as vending machines),
- Direct sales of fuel (oil for fuel, firewood, etc.) with delivery to the customer,
- Auctioning outside of stores (in regards to retail sales, except internet sales, which fall under a separate category),
- Retail sales are conducted using mediators (agents) and outside of the stores.
The list was published officially by the Ministry of Finances in the Republic of Srpska, and it is in force until (and if) an amendment occurs in the future.
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