Installation of industrial machinery and equipment

This class includes the specialised installation of machinery. However, the installation of equipment that forms an integral part of buildings or similar structures, such as installation of escalators, electrical wiring, burglar alarm systems or air-conditioning systems, is classified as construction. - installation of industrial machinery in industrial plant - installation and assembly of industrial process control equipment - installation of other industrial equipment, e.g.: . communications equipment . mainframe

Name
Installation of industrial machinery and 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 specialised installation of machinery. However, the installation of equipment that forms an integral part of buildings or similar structures, such as installation of escalators, electrical wiring, burglar alarm systems or air-conditioning systems, is classified as construction.
  • installation of industrial machinery in industrial plant
  • installation and assembly of industrial process control equipment
  • installation of other industrial equipment, e.g.:; communications equipment; mainframe and similar computers; irradiation and electromedical equipment etc.
  • dismantling large-scale machinery and equipment
  • activities of millwrights
  • machine rigging
  • installation of bowling alley equipment

Usually excludes

  • installation of elevators, escalators, automated doors, vacuum cleaning systems etc., see 43.29
  • installation of doors, staircases, shop fittings, furniture etc., see 43.32
  • installation (setting-up) of personal computers, see 62.09

Source: the official APR activity classification.