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28.11

Manufacture of engines and turbines, except aircraft, vehicle and cycle engines

- manufacture of internal combustion piston engines, except motor vehicle, aircraft and cycle propulsion engines: . marine engines . railway engines - manufacture of pistons, piston rings, carburettors and such for all internal combustion engines, diesel engines etc. - manufacture of inlet and exhaust valves of internal combustion engines - manufacture of turbines and parts thereof: . steam turbines and other vapour turbines . hydraulic turbines, waterwheels and regulators thereof . wind turbines . gas turbines, ex

Name
Manufacture of engines and turbines, except aircraft, vehicle and cycle engines
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 internal combustion piston engines, except motor vehicle, aircraft and cycle propulsion engines:; marine engines; railway engines
  • manufacture of pistons, piston rings, carburettors and such for all internal combustion engines, diesel engines etc.
  • manufacture of inlet and exhaust valves of internal combustion engines
  • manufacture of turbines and parts thereof:; steam turbines and other vapour turbines; hydraulic turbines, waterwheels and regulators thereof; wind turbines; gas turbines, except turbojets or turbo propellers for aircraft propulsion
  • manufacture of boiler-turbine sets
  • manufacture of turbine-generator sets
  • manufacture of engines for industrial application

Usually excludes

  • manufacture of electric generators (except turbine generator sets), see 27.11
  • manufacture of prime mover generator sets (except turbine generator sets), see 27.11
  • manufacture of electrical equipment and components of internal combustion engines, see 29.31
  • manufacture of motor vehicle, aircraft or cycle propulsion engines, see 29.10, 30.30, 30.91
  • manufacture of turbojets and turbo propellers, see 30.30

Source: the official APR activity classification.