Construction of other civil engineering projects n.e.c.

- construction of industrial facilities, except buildings, such as: . refineries . chemical plants - construction work, other than buildings, such as: . outdoor sports facilities

Name: Construction of other civil engineering projects n.e.c.
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 industrial facilities, except buildings, such as:; refineries; chemical plants
construction work, other than buildings, such as:; outdoor sports facilities

Usually excludes

installation of industrial machinery and equipment, see 33.20
land subdivision without land improvement, see 68.10
project management activities related to civil engineering works, see 71.12

Source: the official APR activity classification.