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41.10

Development of building projects

- development of building projects for residential and non-residential buildings by bringing together financial, technical and physical means to realise the building projects for later sale

Name
Development of building projects
Sector
F - Construction

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

  • development of building projects for residential and non-residential buildings by bringing together financial, technical and physical means to realise the building projects for later sale

Usually excludes

  • construction of buildings, see 41.20
  • architectural and engineering activities, see 71.1
  • project management services related to building projects, see 71.1

Source: the official APR activity classification.