Manufacture of electrical and electronic equipment for motor vehicles

- manufacture of motor vehicle electrical equipment, such as generators, alternators, spark plugs, ignition wiring harnesses, power window and door systems, assembly of purchased gauges into instrument panels, voltage regulators, etc.

Name: Manufacture of electrical and electronic equipment for motor vehicles
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 motor vehicle electrical equipment, such as generators, alternators, spark plugs, ignition wiring harnesses, power window and door systems, assembly of purchased gauges into instrument panels, voltage regulators, etc.

Usually excludes

manufacture of batteries for vehicles, see 27.20
manufacture of lighting equipment for motor vehicles, see 27.40
manufacture of pumps for motor vehicles and engines, see 28.13

Source: the official APR activity classification.