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33.14

Repair of electrical equipment

This class includes the repair and maintenance of goods of division 27, except those in class group 27.5 (domestic appliances). - repair and maintenance of power, distribution, and specialty transformers - repair and maintenance of electric motors, generators, and motor generator sets - repair and maintenance of switchgear and switchboard apparatus - repair and maintenance of relays and industrial controls - repair and maintenance of primary and storage batteries - repair and maintenance of electric lighting equipm

Name
Repair of electrical 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 of division 27, except those in class group 27.5 (domestic appliances).
  • repair and maintenance of power, distribution, and specialty transformers
  • repair and maintenance of electric motors, generators, and motor generator sets
  • repair and maintenance of switchgear and switchboard apparatus
  • repair and maintenance of relays and industrial controls
  • repair and maintenance of primary and storage batteries
  • repair and maintenance of electric lighting equipment
  • repair and maintenance of current-carrying wiring devices and non current-carrying wiring devices for wiring electrical circuits

Usually excludes

  • repair and maintenance of computers and peripheral computer equipment, see 95.11
  • repair and maintenance of telecommunications equipment, see 95.12
  • repair and maintenance of consumer electronics, see 95.21
  • repair of watches and clocks, see 95.25

Source: the official APR activity classification.