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25.11

Manufacture of metal structures and parts of structures

- manufacture of metal frameworks or skeletons for construction and parts thereof (towers, masts, trusses, bridges etc.) - manufacture of industrial frameworks in metal (frameworks for blast furnaces, lifting and handling equipment etc.) - manufacture of prefabricated buildings mainly of metal: . site huts, modular exhibition elements etc.

Name
Manufacture of metal structures and parts of structures
Sector
C - Manufacturing

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

  • manufacture of metal frameworks or skeletons for construction and parts thereof (towers, masts, trusses, bridges etc.)
  • manufacture of industrial frameworks in metal (frameworks for blast furnaces, lifting and handling equipment etc.)
  • manufacture of prefabricated buildings mainly of metal:; site huts, modular exhibition elements etc.

Usually excludes

  • manufacture of parts for marine or power boilers, see 25.30
  • manufacture of assembled railway track fixtures, see 25.99
  • manufacture of sections of ships, see 30.11

Source: the official APR activity classification.