Back to directory
35.30

Steam and air conditioning supply

- production, collection and distribution of steam and hot water for heating, power and other purposes - production and distribution of cooled air - production and distribution of chilled water for cooling purposes - production of ice, for food and non-food (e.g. cooling) purposes

Name
Steam and air conditioning supply
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

  • production, collection and distribution of steam and hot water for heating, power and other purposes
  • production and distribution of cooled air
  • production and distribution of chilled water for cooling purposes
  • production of ice, for food and non-food (e.g. cooling) purposes

Source: the official APR activity classification.