Retail sale in non-specialized stores with non-food predominating (47.19.2.00)

If you select a location, the contact details of the responsible Point of Single Contact and the responsible authority as well as locally valid information will be displayed.

The following formalities are performed by responsible authorities and can also be handled via the Point of Single Contact if necessary. Please specify the location via Change selection. If you choose "To the responsible Point of Single Contact for ..." (if available), the contact details of the responsible Point of Single Contact are displayed. The contact details of the competent authority/-ies are displayed after choosing the formality.

Formalities according to the Services Directive

Formalities according to the Services Directive

For taking-up and pursuit of a service the follwoing specific service-related formalities (authorisations and notifications) must always be obeyed:

The following authorisations and notifications may be required:

  • Hiking camps; display by non-EU citizens

    Wenn Sie Waren außerhalb Ihrer regulären Betriebsstätte aus Räumlichkeiten heraus anbieten, könnte es sich um ein Wanderlager handeln, welches bei der zuständigen Gewerbebehörde anzuzeigen ist.

Formalities relating to the employment of workers

Formalities relating to the employment of workers

If you would like to hire an employee you need to proceed with the following steps. These formalities CANNOT be processed through the Point of Single Contact.

If the employment is terminated you also have to inform the authorities where the employee has been registered.

Tax related formalities

Tax related formalities

For taking-up and pursuit of a service please also consider the following tax related formalities which CANNOT be processed through the Point of Single Contact:

  • Taxes; information for cross-border activities

    For service providers who operate across borders without a branch in Germany, there are various special responsibilities and special regulations depending on the tax liability, activity or type of tax.

Personal formalities

Personal formalities

We would also like to inform you about the following personal formalities which CANNOT be processed through the Point of Single Contact:

Characteristics and key concepts of the service

This service includes:

  • Retail sale of goods from the product range of 5 or more Classes classified under Groups 47.2, 47.3, 47.4, 47.5, 47.6 and 47.7 (not including Class 47.79), with a share in the value added or suitable proxy of less than 50%, but more than 5%, in every case. The share of goods from the product range classified under Group 47.2 must be less than 35%

Keywords

  • Kaufhäuser (Eh. mit Waren verschiedener Art, Hauptrichtung Nicht-Nahrungsmittel)
  • Kioske (Eh. mit Waren verschiedener Art, Hauptrichtung Nicht-Nahrungsmittel)
  • Tankstellen-Shop (Hauptrichtung Nicht-Nahrungsmittel, Getränke und Tabakwaren)
  • Warenhäuser (Eh. mit Waren verschiedener Art, Hauptrichtung Nicht-Nahrungsmittel)