Construction of residential and non-residential buildings

- construction of all types of residential buildings: . single-family houses . multi-family buildings, including high-rise buildings - construction of all types of non-residential buildings: . buildings for industrial production, e.g. factories, workshops, assembly plants etc. . hospitals, schools, office buildings . hotels, stores, shopping malls, restaurants . airport buildings . indoor sports facilities . parking garages, including underground parking garages . warehouses . religious buildings - assembly and ere

Name: Construction of residential and non-residential buildings
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

construction of all types of residential buildings:; single-family houses; multi-family buildings, including high-rise buildings
construction of all types of non-residential buildings:; buildings for industrial production, e.g. factories, workshops, assembly plants etc.; hospitals, schools, office buildings; hotels, stores, shopping malls, restaurants; airport buildings; indoor sports facilities; parking garages, including underground parking garages; warehouses; religious buildings
assembly and erection of prefabricated constructions on the site

Usually excludes

construction of industrial facilities, except buildings, see 42.99
architectural and engineering activities, see 71.1
project management for construction, see 71.1

Source: the official APR activity classification.