Collection of non-hazardous waste

- collection of non-hazardous solid waste (i.e. garbage) within a local area, such as collection of waste from households and businesses by means of refuse bins, wheeled bins, containers etc may include mixed recoverable materials - collection of recyclable materials - collection of refuse in litter-bins in public places

Name: Collection of non-hazardous waste
Sector: E - Water supply; sewerage, waste management and remediation activities

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

collection of non-hazardous solid waste (i.e. garbage) within a local area, such as collection of waste from households and businesses by means of refuse bins, wheeled bins, containers etc may include mixed recoverable materials
collection of recyclable materials
collection of refuse in litter-bins in public places

Usually excludes

collection of hazardous waste, see 38.12
operation of landfills for the disposal of non-hazardous waste, see 38.21
operation of facilities where commingled recoverable materials such as paper, plastics, etc. are sorted into distinct categories, see 38.32

Source: the official APR activity classification.