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38.31

Dismantling of wrecks

This class includes dismantling of wrecks of any type (automobiles, ships, computers, televisions and other equipment) for materials recovery.

Name
Dismantling of wrecks
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 dismantling of wrecks of any type (automobiles, ships, computers, televisions and other equipment) for materials recovery.

Usually excludes

  • disposal of used goods such as refrigerators to eliminate harmful waste, see 38.22
  • dismantling of automobiles, ships, computers, televisions and other equipment to obtain re-sell usable parts, see section G

Source: the official APR activity classification.