Construction of utility projects for fluids

This class includes the construction of distribution lines for transportation of fluids and related buildings and structures that are integral part of these systems. - construction of civil engineering constructions for: . long-distance and urban pipelines . water main and line construction . irrigation systems (canals) . reservoirs - construction of: . sewer systems, including repair . sewage disposal plants . pumping stations

Name
Construction of utility projects for fluids
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

  • This class includes the construction of distribution lines for transportation of fluids and related buildings and structures that are integral part of these systems.
  • construction of civil engineering constructions for:; long-distance and urban pipelines; water main and line construction; irrigation systems (canals); reservoirs
  • construction of:; sewer systems, including repair; sewage disposal plants; pumping stations

Usually excludes

  • project management activities related to civil engineering works, see 71.12

Source: the official APR activity classification.