Back to directory
29.10
Manufacture of motor vehicles
- manufacture of passenger cars - manufacture of commercial vehicles: . vans, lorries, over-the-road tractors for semi-trailers etc. - manufacture of buses, trolley-buses and coaches - manufacture of motor vehicle engines - manufacture of chassis for motor vehicles - manufacture of other motor vehicles: . snowmobiles, golf carts, amphibious vehicles . fire engines, street sweepers, travelling libraries, armoured cars etc. . concrete-mixer lorries - ATVs, go-carts and similar including race cars
- Name
- Manufacture of motor vehicles
- 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 passenger cars
- manufacture of commercial vehicles:; vans, lorries, over-the-road tractors for semi-trailers etc.
- manufacture of buses, trolley-buses and coaches
- manufacture of motor vehicle engines
- manufacture of chassis for motor vehicles
- manufacture of other motor vehicles:; snowmobiles, golf carts, amphibious vehicles; fire engines, street sweepers, travelling libraries, armoured cars etc.; concrete-mixer lorries
- ATVs, go-carts and similar including race cars
Usually excludes
- manufacture of electric motors (except starting motors), see 27.11
- manufacture of lighting equipment for motor vehicles, see 27.40
- manufacture of pistons, piston rings and carburettors, see 28.11
- manufacture of agricultural tractors, see 28.30
- manufacture of tractors used in construction or mining, see 28.92
- manufacture of off-road dumping trucks, see 28.92
- manufacture of bodies for motor vehicles, see 29.20
- manufacture of electrical parts for motor vehicles, see 29.31
- manufacture of parts and accessories for motor vehicles, see 29.32
- manufacture of tanks and other military fighting vehicles, see 30.40
- maintenance and repair of motor vehicles, see 45.20