Manufacture of bodies (coachwork) for motor vehicles; manufacture of trailers and semi-trailers

- manufacture of bodies, including cabs for motor vehicles - outfitting of all types of motor vehicles, trailers and semi-trailers - manufacture of trailers and semi-trailers: . tankers, removal trailers etc. . caravans etc. - manufacture of containers for carriage by one or more modes of transport

Name
Manufacture of bodies (coachwork) for motor vehicles; manufacture of trailers and semi-trailers
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 bodies, including cabs for motor vehicles
  • outfitting of all types of motor vehicles, trailers and semi-trailers
  • manufacture of trailers and semi-trailers:; tankers, removal trailers etc.; caravans etc.
  • manufacture of containers for carriage by one or more modes of transport

Usually excludes

  • manufacture of trailers and semi-trailers specially designed for use in agriculture, see 28.30
  • manufacture of parts and accessories of bodies for motor vehicles, see 29.32
  • manufacture of vehicles drawn by animals, see 30.99

Source: the official APR activity classification.