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33.17

Repair and maintenance of other transport equipment

This class includes the repair and maintenance of other transport equipment of division 30, except motorcycles and bicycles. - repair and maintenance of locomotives and railroad cars (except factory rebuilding or factory conversion) - repair of animal drawn buggies and wagons

Name
Repair and maintenance of other transport 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 other transport equipment of division 30, except motorcycles and bicycles.
  • repair and maintenance of locomotives and railroad cars (except factory rebuilding or factory conversion)
  • repair of animal drawn buggies and wagons

Usually excludes

  • factory overhaul and rebuilding of locomotives and railroad cars, see 30.20
  • repair and maintenance of military fighting vehicles, see 30.40
  • repair and maintenance of shopping carts, see 33.11
  • repair and maintenance of railway engines, see 33.12
  • repair and maintenance of motorcycles, see 45.40
  • repair of bicycles, see 95.29

Source: the official APR activity classification.