Back to directory
43.32

Joinery installation

- installation of doors (except automated and revolving), windows, door and window frames, of wood or other materials - installation of fitted kitchens, built-in cupboards, staircases, shop fittings and the like - interior completion such as ceilings, movable partitions, etc.

Name
Joinery installation
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

  • installation of doors (except automated and revolving), windows, door and window frames, of wood or other materials
  • installation of fitted kitchens, built-in cupboards, staircases, shop fittings and the like
  • interior completion such as ceilings, movable partitions, etc.

Usually excludes

  • installation of automated and revolving doors, see 43.29

Source: the official APR activity classification.