Treatment and disposal of non-hazardous waste

This class includes the disposal and treatment prior to disposal of solid or non-solid non-hazardous waste: - operation of landfills for the disposal of non-hazardous waste - disposal of non-hazardous waste by combustion or incineration or other methods, with or without the resulting production of electricity or steam, compost, substitute fuels, biogas, ashes or other by-products for further use etc. - treatment of organic waste for disposal

Name: Treatment and disposal 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

This class includes the disposal and treatment prior to disposal of solid or non-solid non-hazardous waste:
operation of landfills for the disposal of non-hazardous waste
disposal of non-hazardous waste by combustion or incineration or other methods, with or without the resulting production of electricity or steam, compost, substitute fuels, biogas, ashes or other by-products for further use etc.
treatment of organic waste for disposal

Usually excludes

incineration and combustion of hazardous waste, see 38.22
operation of facilities where commingled recoverable materials such as paper, plastics, used beverage cans and metals, are sorted into distinct categories, see 38.32
decontamination, clean up of land, water; toxic material abatement, see 39.00

Source: the official APR activity classification.