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28.22
Manufacture of lifting and handling equipment
- manufacture of hand-operated or power-driven lifting, handling, loading or unloading machinery: . pulley tackle and hoists, winches, capstans and jacks . derricks, cranes, mobile lifting frames, straddle carriers etc. . works trucks, whether or not fitted with lifting or handling equipment, whether or not self-propelled, of the type used in factories (including hand trucks and wheelbarrows) . mechanical manipulators and industrial robots specifically designed for lifting, handling, loading or unloading - manufact
- Name
- Manufacture of lifting and handling equipment
- Sector
- C - Manufacturing
Lump-sum tax
Usually eligible for lump-sum taxUsually 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 hand-operated or power-driven lifting, handling, loading or unloading machinery:; pulley tackle and hoists, winches, capstans and jacks; derricks, cranes, mobile lifting frames, straddle carriers etc.; works trucks, whether or not fitted with lifting or handling equipment, whether or not self-propelled, of the type used in factories (including hand trucks and wheelbarrows); mechanical manipulators and industrial robots specifically designed for lifting, handling, loading or unloading
- manufacture of conveyors, teleferics etc.
- manufacture of lifts, escalators and moving walkways
- manufacture of parts specialised for lifting and handling equipment
Usually excludes
- manufacture of industrial robots for multiple uses, see 28.99
- manufacture of continuous-action elevators and conveyors for underground use, see 28.92
- manufacture of mechanical shovels, excavators and shovel loaders, see 28.92
- manufacture of floating cranes, railway cranes, crane-lorries, see 30.11, 30.20
- installation of lifts and elevators, see 43.29