Manufacture of other transport equipment n.e.c.

- manufacture of hand-propelled vehicles: luggage trucks, handcarts, sledges, shopping carts etc. - manufacture of vehicles drawn by animals: sulkies, donkey-carts, hearses etc.

Name: Manufacture of other transport equipment n.e.c.
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 hand-propelled vehicles: luggage trucks, handcarts, sledges, shopping carts etc.
manufacture of vehicles drawn by animals: sulkies, donkey-carts, hearses etc.

Usually excludes

works trucks, whether or not fitted with lifting or handling equipment, whether or not self-propelled, of the type used in factories (including hand trucks and wheelbarrows), see 28.22
decorative restaurant carts, such as a desert cart, food wagons, see 31.01

Source: the official APR activity classification.