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28.25
Manufacture of non-domestic cooling and ventilation equipment
- manufacture of refrigerating or freezing industrial equipment, including assemblies of components - manufacture of air-conditioning machines, including for motor vehicles - manufacture of non-domestic fans - manufacture of heat exchangers - manufacture of machinery for liquefying air or gas - manufacture of attic ventilation fans (gable fans, roof ventilators, etc.)
- Name
- Manufacture of non-domestic cooling and ventilation 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 refrigerating or freezing industrial equipment, including assemblies of components
- manufacture of air-conditioning machines, including for motor vehicles
- manufacture of non-domestic fans
- manufacture of heat exchangers
- manufacture of machinery for liquefying air or gas
- manufacture of attic ventilation fans (gable fans, roof ventilators, etc.)
Usually excludes
- manufacture of domestic refrigerating or freezing equipment, see 27.51
- manufacture of domestic fans, see 27.51