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42.12

Construction of railways and underground railways

- construction of railways and subways

Name
Construction of railways and underground railways
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 railways and subways

Usually excludes

  • installation of 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.