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35.23
Trade of gas through mains
- sale of gas to the user through mains - activities of gas brokers or agents that arrange the sale of gas over gas distribution systems operated by others - commodity and transport capacity exchanges for gaseous fuels
- Name
- Trade of gas through mains
- Sector
- D - Electricity, gas, steam and air conditioning supply
Lump-sum tax
Usually eligible for lump-sum taxUsually 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 gas to the user through mains
- activities of gas brokers or agents that arrange the sale of gas over gas distribution systems operated by others
- commodity and transport capacity exchanges for gaseous fuels
Usually excludes
- wholesale of gaseous fuels, see 46.71
- retail sale of bottled gas, see 47.78
- direct selling of fuel, see 47.99