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30.30

Manufacture of air and spacecraft and related machinery

- manufacture of airplanes for the transport of goods or passengers, for use by the defence forces, for sport or other purposes - manufacture of helicopters - manufacture of gliders, hang-gliders - manufacture of dirigibles and hot air balloons - manufacture of parts and accessories of the aircraft of this class: . major assemblies such as fuselages, wings, doors, control surfaces, landing gear, fuel tanks, nacelles etc. . airscrews, helicopter rotors and propelled rotor blades . motors and engines of a kind typica

Name
Manufacture of air and spacecraft and related machinery
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 airplanes for the transport of goods or passengers, for use by the defence forces, for sport or other purposes
  • manufacture of helicopters
  • manufacture of gliders, hang-gliders
  • manufacture of dirigibles and hot air balloons
  • manufacture of parts and accessories of the aircraft of this class:; major assemblies such as fuselages, wings, doors, control surfaces, landing gear, fuel tanks, nacelles etc.; airscrews, helicopter rotors and propelled rotor blades; motors and engines of a kind typically found on aircraft; parts of turbojets and turboprops for aircraft
  • manufacture of ground flying trainers
  • manufacture of spacecraft and launch vehicles, satellites, planetary probes, orbital stations, shuttles
  • manufacture of intercontinental ballistic missiles (ICBM)

Usually excludes

  • manufacture of parachutes, see 13.92
  • manufacture of military ordinance and ammunition, see 25.40
  • manufacture of telecommunication equipment for satellites, see 26.30
  • manufacture of aircraft instrumentation and aeronautical instruments, see 26.51
  • manufacture of air navigation systems, see 26.51
  • manufacture of lighting equipment for aircraft, see 27.40
  • manufacture of ignition parts and other electrical parts for internal combustion engines, see 27.90
  • manufacture of pistons, piston rings and carburettors, see 28.11
  • manufacture of aircraft launching gear, aircraft carrier catapults and related equipment, see 28.99

Source: the official APR activity classification.