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33.15

Repair and maintenance of ships and boats

This class includes the repair and maintenance of ships and boats. However, the factory rebuilding or overhaul of ships is classified in division 30. - repair and routine maintenance of ships - repair and maintenance of pleasure boats

Name
Repair and maintenance of ships and boats
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 ships and boats. However, the factory rebuilding or overhaul of ships is classified in division 30.
  • repair and routine maintenance of ships
  • repair and maintenance of pleasure boats

Usually excludes

  • factory conversion of ships, see 30.1
  • repair of ship and boat engines, see 33.12
  • ship scrapping, dismantling, see 38.31

Source: the official APR activity classification.