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43.99
Other specialised construction activities n.e.c.
- construction activities specialising in one aspect common to different kind of structures, requiring specialised skill or equipment: . construction of foundations, including pile driving . damp proofing and water proofing works . de-humidification of buildings . shaft sinking . erection of steel elements . steel bending . bricklaying and stone setting . scaffolds and work platform erecting and dismantling, excluding rental of scaffolds and work platforms . erection of chimneys and industrial ovens . work with spe
- Name
- Other specialised construction activities n.e.c.
- 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
- construction activities specialising in one aspect common to different kind of structures, requiring specialised skill or equipment:; construction of foundations, including pile driving; damp proofing and water proofing works; de-humidification of buildings; shaft sinking; erection of steel elements; steel bending; bricklaying and stone setting; scaffolds and work platform erecting and dismantling, excluding rental of scaffolds and work platforms; erection of chimneys and industrial ovens; work with specialist access requirements necessitating climbing skills and the use of related equipment, e.g. working at height on tall structures
- subsurface work
- construction of outdoor swimming pools
- steam cleaning, sand blasting and similar activities for building exteriors
- rental of cranes and other building equipment, which cannot be allocated to a specific construction type, with operator
Usually excludes
- rental of construction machinery and equipment without operator, see 77.32