Remediation activities and other waste management services

- decontamination of soils and groundwater at the place of pollution, either in situ or ex situ, using e.g. mechanical, chemical or biological methods - decontamination of industrial plants or sites, including nuclear plants and sites - decontamination and cleaning up of surface water following accidental pollution, e.g. through collection of pollutants or through application of chemicals - cleaning up oil spills and other pollutions on land, in surface water, in ocean and seas, including coastal areas - asbestos,

Name: Remediation activities and other waste management services
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

decontamination of soils and groundwater at the place of pollution, either in situ or ex situ, using e.g. mechanical, chemical or biological methods
decontamination of industrial plants or sites, including nuclear plants and sites
decontamination and cleaning up of surface water following accidental pollution, e.g. through collection of pollutants or through application of chemicals
cleaning up oil spills and other pollutions on land, in surface water, in ocean and seas, including coastal areas
asbestos, lead paint, and other toxic material abatement
clearing of landmines and the like (including detonation)
other specialised pollution-control activities

Usually excludes

pest control in agriculture, see 01.61
purification of water for water supply purposes, see 36.00
treatment and disposal of non-hazardous waste, see 38.21
treatment and disposal of hazardous waste, see 38.22
outdoor sweeping and watering of streets etc., see 81.29

Source: the official APR activity classification.