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30.11
Building of ships and floating structures
This class includes the building of ships, except vessels for sports or recreation, and the construction of floating structures: - building of commercial vessels: . passenger vessels, ferry boats, cargo ships, tankers, tugs etc. - building of warships - building of fishing boats and fish-processing factory vessels
- Name
- Building of ships and floating structures
- 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
- This class includes the building of ships, except vessels for sports or recreation, and the construction of floating structures:
- building of commercial vessels:; passenger vessels, ferry boats, cargo ships, tankers, tugs etc.
- building of warships
- building of fishing boats and fish-processing factory vessels
Usually excludes
- manufacture of parts of vessels, other than major hull assemblies:; manufacture of sails, see 13.92; manufacture of ships' propellers, see 25.99; manufacture of iron or steel anchors, see 25.99; manufacture of marine engines, see 28.11
- manufacture of navigational instruments, see 26.51
- manufacture of lighting equipment for ships, see 27.40
- manufacture of amphibious motor vehicles, see 29.10
- manufacture of inflatable boats or rafts for recreation, see 30.12
- specialised repair and maintenance of ships and floating structures, see 33.15
- ship-breaking, see 38.31
- interior installation of boats, see 43.3