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30.40

Manufacture of military fighting vehicles

- manufacture of tanks - manufacture of armoured amphibious military vehicles - manufacture of other military fighting vehicles

Name
Manufacture of military fighting 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 tanks
  • manufacture of armoured amphibious military vehicles
  • manufacture of other military fighting vehicles

Usually excludes

  • manufacture of weapons and ammunitions, see 25.40

Source: the official APR activity classification.