Manufacture of other parts and accessories for motor vehicles

- manufacture of diverse parts and accessories for motor vehicles: . brakes, gearboxes, axles, road wheels, suspension shock absorbers, radiators, silencers, exhaust pipes, catalytic converters, clutches, steering wheels, steering columns and steering boxes - manufacture of parts and accessories of bodies for motor vehicles: . safety belts, airbags, doors, bumpers - manufacture of car seats

Name
Manufacture of other parts and accessories 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 diverse parts and accessories for motor vehicles:; brakes, gearboxes, axles, road wheels, suspension shock absorbers, radiators, silencers, exhaust pipes, catalytic converters, clutches, steering wheels, steering columns and steering boxes
  • manufacture of parts and accessories of bodies for motor vehicles:; safety belts, airbags, doors, bumpers
  • manufacture of car seats

Usually excludes

  • manufacture of tyres, see 22.11
  • manufacture of rubber hoses and belts and other rubber products, see 22.19
  • manufacture of pistons, piston rings and carburettors, see 28.11
  • maintenance, repair and alteration of motor vehicles, see 45.20

Source: the official APR activity classification.