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33.12

Repair of machinery

This class includes the repair and maintenance of industrial machinery and equipment like sharpening or installing commercial and industrial machinery blades and saws; the provision of welding (e.g. automotive, general) repair services; the repair of agricultural and other heavy and industrial machinery and equipment (e.g. forklifts and other materials handling equipment, machine tools, commercial refrigeration equipment, construction equipment and mining machinery), including machinery and equipment of division 28

Name
Repair of 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

  • This class includes the repair and maintenance of industrial machinery and equipment like sharpening or installing commercial and industrial machinery blades and saws; the provision of welding (e.g. automotive, general) repair services; the repair of agricultural and other heavy and industrial machinery and equipment (e.g. forklifts and other materials handling equipment, machine tools, commercial refrigeration equipment, construction equipment and mining machinery), including machinery and equipment of division 28.
  • repair and maintenance of non-motor vehicle engines
  • repair and maintenance of pumps, compressors and related equipment
  • repair and maintenance of fluid power machinery
  • repair of valves
  • repair of gearing and driving elements
  • repair and maintenance of industrial process furnaces
  • repair and maintenance of lifting and handling equipment
  • repair and maintenance of industrial refrigeration equipment and air purifying equipment
  • repair and maintenance of commercial-type general-purpose machinery
  • repair of power-driven hand-tools
  • repair and maintenance of metal cutting and metal forming machine tools and accessories

Usually excludes

  • installation, repair and maintenance of furnaces and other heating equipment, see 43.22
  • installation, repair and maintenance of elevators and escalators, see 43.29
  • repair of computers, see 95.11

Source: the official APR activity classification.