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30.20
Manufacture of railway locomotives and rolling stock
- manufacture of electric, diesel, steam and other rail locomotives - manufacture of self-propelled railway or tramway coaches, vans and trucks, maintenance or service vehicles - manufacture of railway or tramway rolling stock, not self-propelled: . passenger coaches, goods vans, tank wagons, self-discharging vans and wagons, workshop vans, crane vans, tenders etc. - manufacture of specialised parts of railway or tramway locomotives or of rolling stock: . bogies, axles and wheels, brakes and parts of brakes; hooks
- Name
- Manufacture of railway locomotives and rolling stock
- 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
- manufacture of electric, diesel, steam and other rail locomotives
- manufacture of self-propelled railway or tramway coaches, vans and trucks, maintenance or service vehicles
- manufacture of railway or tramway rolling stock, not self-propelled:; passenger coaches, goods vans, tank wagons, self-discharging vans and wagons, workshop vans, crane vans, tenders etc.
- manufacture of specialised parts of railway or tramway locomotives or of rolling stock:; bogies, axles and wheels, brakes and parts of brakes; hooks and coupling devices, buffers and buffer parts; shock absorbers; wagon and locomotive frames; bodies; corridor connections etc.
Usually excludes
- manufacture of unassembled rails, see 24.10
- manufacture of assembled railway track fixtures, see 25.99
- manufacture of electric motors, see 27.11
- manufacture of electrical signalling, safety or traffic-control equipment, see 27.90
- manufacture of engines and turbines, see 28.11