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35.14

Trade of electricity

- sale of electricity to the user - activities of electric power brokers or agents that arrange the sale of electricity via power distribution systems operated by others - operation of electricity and transmission capacity exchanges for electric power

Name
Trade 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

  • sale of electricity to the user
  • activities of electric power brokers or agents that arrange the sale of electricity via power distribution systems operated by others
  • operation of electricity and transmission capacity exchanges for electric power

Source: the official APR activity classification.