Construction of roads and motorways

- construction of motorways, streets, roads, other vehicular and pedestrian ways - surface work on streets, roads, highways, bridges or tunnels: . asphalt paving of roads . road painting and other marking . installation of crash barriers, traffic signs and the like - construction of airfield runways

Name
Construction of roads and motorways
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 motorways, streets, roads, other vehicular and pedestrian ways
  • surface work on streets, roads, highways, bridges or tunnels:; asphalt paving of roads; road painting and other marking; installation of crash barriers, traffic signs and the like
  • construction of airfield runways

Usually excludes

  • installation of street lighting and electrical signals, see 43.21
  • architectural and engineering activities, see 71.1
  • project management for construction, see 71.1

Source: the official APR activity classification.