Repair of other equipment

This class includes the repair and maintenance of equipment not covered in other groups of this division. - repair of fishing nets, including mending - repair or ropes, riggings, canvas and tarpaulins - repair of fertiliser and chemical storage bags - repair or reconditioning of wooden pallets, shipping drums or barrels, and similar items - repair of pinball machines and other coin-operated games - restoring of organs and other historical musical instruments

Name
Repair of other 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 equipment not covered in other groups of this division.
  • repair of fishing nets, including mending
  • repair or ropes, riggings, canvas and tarpaulins
  • repair of fertiliser and chemical storage bags
  • repair or reconditioning of wooden pallets, shipping drums or barrels, and similar items
  • repair of pinball machines and other coin-operated games
  • restoring of organs and other historical musical instruments

Usually excludes

  • repair of household and office type furniture, furniture restoration, see 95.24
  • repair of bicycles, see 95.29
  • repair and alteration of clothing, see 95.29

Source: the official APR activity classification.