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42.22

Construction of utility projects for electricity and telecommunications

This class includes the construction of distribution lines for electricity and telecommunications and related buildings and structures that are integral part of these systems. - construction of civil engineering constructions for: . long-distance and urban communication and power lines . power plants

Name
Construction of utility projects for electricity and telecommunications
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 electricity and telecommunications and related buildings and structures that are integral part of these systems.
  • construction of civil engineering constructions for:; long-distance and urban communication and power lines; power plants

Usually excludes

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

Source: the official APR activity classification.