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43.12

Site preparation

- clearing of building sites - earth moving: excavation, landfill, levelling and grading of construction sites, trench digging, rock removal, blasting, etc.

Name
Site preparation
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

  • clearing of building sites
  • earth moving: excavation, landfill, levelling and grading of construction sites, trench digging, rock removal, blasting, etc.

Usually excludes

  • drilling of production oil or gas wells, see 06.10, 06.20
  • decontamination of soil, see 39.00
  • water well drilling, see 42.21
  • shaft sinking, see 43.99

Source: the official APR activity classification.