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49.10

Passenger rail transport, interurban

- rail transportation of passengers using railroad rolling stock on mainline networks, spread over an extensive geographic area - passenger transport by interurban railways - operation of sleeping cars or dining cars as an integrated operation of railway companies

Name
Passenger rail transport, interurban
Sector
H - Transportation and storage

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

  • rail transportation of passengers using railroad rolling stock on mainline networks, spread over an extensive geographic area
  • passenger transport by interurban railways
  • operation of sleeping cars or dining cars as an integrated operation of railway companies

Usually excludes

  • passenger transport by urban and suburban transit systems, see 49.31
  • passenger terminal activities, see 52.21
  • operation of railroad infrastructure; related activities such as switching and shunting, see 52.21
  • operation of sleeping cars or dining cars when operated by separate units, see 55.90, 56.10

Source: the official APR activity classification.