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42.21
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 taxUsually 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