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28.12

Manufacture of fluid power equipment

- manufacture of hydraulic and pneumatic components (including hydraulic pumps, hydraulic motors, hydraulic and pneumatic cylinders, hydraulic and pneumatic valves, hydraulic and pneumatic hose and fittings) - manufacture of air preparation equipment for use in pneumatic systems - manufacture of fluid power systems - manufacture of hydraulic transmission equipment - manufacture of hydrostatic transmissions

Name
Manufacture of fluid power equipment
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 hydraulic and pneumatic components (including hydraulic pumps, hydraulic motors, hydraulic and pneumatic cylinders, hydraulic and pneumatic valves, hydraulic and pneumatic hose and fittings)
  • manufacture of air preparation equipment for use in pneumatic systems
  • manufacture of fluid power systems
  • manufacture of hydraulic transmission equipment
  • manufacture of hydrostatic transmissions

Usually excludes

  • manufacture of compressors, see 28.13
  • manufacture of pumps for non-hydraulic applications, see 28.13
  • manufacture of valves for non-fluid power applications, see 28.14
  • manufacture of mechanical transmission equipment, see 28.15

Source: the official APR activity classification.