Production of electricity

- operation of generation facilities that produce electric energy; including thermal, nuclear, hydroelectric, gas turbine, diesel and renewable

Name
Production of electricity
Sector
D - Electricity, gas, steam and air conditioning supply

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

  • operation of generation facilities that produce electric energy; including thermal, nuclear, hydroelectric, gas turbine, diesel and renewable

Usually excludes

  • production of electricity through incineration of waste, see 38.21

Source: the official APR activity classification.