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30.12

Building of pleasure and sporting boats

- manufacture of inflatable boats and rafts - building of sailboats with or without auxiliary motor - building of motor boats - building of recreation-type hovercraft - manufacture of personal watercraft - manufacture of other pleasure and sporting boats: . canoes, kayaks, rowing boats, skiffs

Name
Building of pleasure and sporting boats
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 inflatable boats and rafts
  • building of sailboats with or without auxiliary motor
  • building of motor boats
  • building of recreation-type hovercraft
  • manufacture of personal watercraft
  • manufacture of other pleasure and sporting boats:; canoes, kayaks, rowing boats, skiffs

Usually excludes

  • manufacture of parts of pleasure and sporting boats:; manufacture of sails, see 13.92; manufacture of iron or steel anchors, see 25.99; manufacture of marine engines, see 28.11
  • manufacture of sailboards and surfboards, see 32.30
  • maintenance and repair of pleasure boats, see 33.15

Source: the official APR activity classification.