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33.16

Repair and maintenance of aircraft and spacecraft

This class includes the repair and maintenance of aircraft and spacecraft. - repair and maintenance of aircraft (except factory conversion, factory overhaul, factory rebuilding) - repair and maintenance of aircraft engines

Name
Repair and maintenance of aircraft and spacecraft
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 aircraft and spacecraft.
  • repair and maintenance of aircraft (except factory conversion, factory overhaul, factory rebuilding)
  • repair and maintenance of aircraft engines

Usually excludes

  • factory overhaul and rebuilding of aircraft, see 30.30
  • factory overhaul of aircraft engines, see 30.30

Source: the official APR activity classification.