Repair of fabricated metal products

This class includes the repair and maintenance of fabricated metal products of division 25. - repair of metal tanks, reservoirs and containers - repair and maintenance for pipes and pipelines - mobile welding repair - repair of steel shipping drums - repair and maintenance of steam or other vapour generators - repair and maintenance of auxiliary plant for use with steam generators: . condensers, economisers, superheaters, steam collectors and accumulators - repair and maintenance of nuclear reactors, except isotope

Name
Repair of fabricated metal products
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

  • This class includes the repair and maintenance of fabricated metal products of division 25.
  • repair of metal tanks, reservoirs and containers
  • repair and maintenance for pipes and pipelines
  • mobile welding repair
  • repair of steel shipping drums
  • repair and maintenance of steam or other vapour generators
  • repair and maintenance of auxiliary plant for use with steam generators:; condensers, economisers, superheaters, steam collectors and accumulators
  • repair and maintenance of nuclear reactors, except isotope separators
  • repair and maintenance of parts for marine or power boilers
  • platework repair of central heating boilers and radiators
  • repair and maintenance of fire arms and ordnance (including repair of sporting and recreational guns)
  • repair and maintenance of shopping carts

Usually excludes

  • sharpening of blades and saws, see 33.12
  • repair of central heating systems etc., see 43.22
  • repair of mechanical locking devices, safes etc., see 80.20

Source: the official APR activity classification.