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33.13

Repair of electronic and optical equipment

This class includes the repair and maintenance of goods produced in groups 26.5, 26.6 and 26.7, except those that are considered household goods. - repair and maintenance of the measuring, testing, navigating and control equipment of group 26.5, such as: . aircraft engine instruments . automotive emissions testing equipment . meteorological instruments . physical, electrical and chemical properties testing and inspection equipment . surveying instruments . radiation detection and monitoring instruments - repair and

Name
Repair of electronic and optical equipment
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 goods produced in groups 26.5, 26.6 and 26.7, except those that are considered household goods.
  • repair and maintenance of the measuring, testing, navigating and control equipment of group 26.5, such as:; aircraft engine instruments; automotive emissions testing equipment; meteorological instruments; physical, electrical and chemical properties testing and inspection equipment; surveying instruments; radiation detection and monitoring instruments
  • repair and maintenance of irradiation, electromedical and electrotherapeutic equipment of class 26.60, such as:; magnetic resonance imaging equipment; medical ultrasound equipment; pacemakers; hearing aids; electrocardiographs; electromedical endoscopic equipment; irradiation apparatus
  • repair and maintenance of optical instruments and equipment of class 26.70, if the use is mainly commercial, such as:; binoculars; microscopes (except electron and proton microscopes); telescopes; prisms and lenses (except ophthalmic); photographic equipment

Usually excludes

  • repair and maintenance of photocopy machines, see 33.12
  • repair and maintenance of computers and peripheral equipment, see 95.11
  • repair and maintenance of computer projectors, see 95.11
  • repair and maintenance of communication equipment, see 95.12
  • repair and maintenance of commercial TV and video cameras, see 95.12
  • repair of household-type video cameras, see 95.21
  • repair of watches and clocks, see 95.25

Source: the official APR activity classification.