Manufacture of electric motors, generators and transformers

This class includes manufacture of all electric motors and transformers: AC, DC and AC/DC. - manufacture of electric motors (except internal combustion engine starting motors) - manufacture of distribution transformers, electric - manufacture of arc-welding transformers - manufacture of fluorescent ballasts (i.e. transformers) - manufacture of substation transformers for electric power distribution - manufacture of transmission and distribution voltage regulators - manufacture of power generators (except battery ch

Name
Manufacture of electric motors, generators and transformers
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

  • This class includes manufacture of all electric motors and transformers: AC, DC and AC/DC.
  • manufacture of electric motors (except internal combustion engine starting motors)
  • manufacture of distribution transformers, electric
  • manufacture of arc-welding transformers
  • manufacture of fluorescent ballasts (i.e. transformers)
  • manufacture of substation transformers for electric power distribution
  • manufacture of transmission and distribution voltage regulators
  • manufacture of power generators (except battery charging alternators for internal combustion engines)
  • manufacture of motor generator sets (except turbine generator set units)
  • rewinding of armatures on a factory basis

Usually excludes

  • manufacture of electronic component-type transformers and switches, see 26.11
  • manufacture of electric welding and soldering equipment, see 27.90
  • manufacture of solid state inverters, rectifiers and converters, see 27.90
  • manufacture of turbine-generator sets, see 28.11
  • manufacture of starting motors and generators for internal combustion engines, see 29.31

Source: the official APR activity classification.