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28.13

Manufacture of other pumps and compressors

- manufacture of air or vacuum pumps, air or other gas compressors - manufacture of pumps for liquids whether or not fitted with a measuring device - manufacture of pumps designed for fitting to internal combustion engines: oil, water and fuel pumps for motor vehicles etc.

Name
Manufacture of other pumps and compressors
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 air or vacuum pumps, air or other gas compressors
  • manufacture of pumps for liquids whether or not fitted with a measuring device
  • manufacture of pumps designed for fitting to internal combustion engines: oil, water and fuel pumps for motor vehicles etc.

Usually excludes

  • manufacture of hydraulic and pneumatic equipment, see 28.12

Source: the official APR activity classification.