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49.20

Freight rail transport

- freight transport on mainline rail networks as well as short line freight railroads

Name
Freight rail transport
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

  • freight transport on mainline rail networks as well as short line freight railroads

Usually excludes

  • warehousing and storage, see 52.10
  • freight terminal activities, see 52.21
  • operation of railroad infrastructure; related activities such as switching and shunting, see 52.21
  • cargo handling, see 52.24

Source: the official APR activity classification.