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30.91

Manufacture of motorcycles

- manufacture of motorcycles, mopeds and cycles fitted with an auxiliary engine - manufacture of engines for motorcycles - manufacture of sidecars - manufacture of parts and accessories for motorcycles

Name
Manufacture of motorcycles
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 motorcycles, mopeds and cycles fitted with an auxiliary engine
  • manufacture of engines for motorcycles
  • manufacture of sidecars
  • manufacture of parts and accessories for motorcycles

Usually excludes

  • manufacture of bicycles, see 30.92
  • manufacture of invalid carriages, see 30.92

Source: the official APR activity classification.