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02.40

Support services to forestry

This class includes carrying out part of the forestry operation on a fee or contract basis. - forestry service activities: . forestry inventories . forest management consulting services . timber evaluation . forest fire fighting and protection . forest pest control - logging service activities: . transport of logs within the forest

Name
Support services to forestry
Sector
A - Agriculture, forestry and fishing

Lump-sum tax

Usually eligible for lump-sum tax

Usually can use lump-sum taxation if general conditions are met: turnover up to RSD 6 million, no VAT registration, and no other restrictions.

Usually includes

  • This class includes carrying out part of the forestry operation on a fee or contract basis.
  • forestry service activities:; forestry inventories; forest management consulting services; timber evaluation; forest fire fighting and protection; forest pest control
  • logging service activities:; transport of logs within the forest

Usually excludes

  • operation of forest tree nurseries, see 02.10
  • draining of forestry land, see 43.12
  • clearing of building sites, see 43.12

Source: the official APR activity classification.