Back to directory
49.39

Other passenger land transport n.e.c.

- other passenger road transport: . scheduled long-distance bus services . charters, excursions and other occasional coach services . airport shuttles - operation of teleferics, funiculars, ski and cable lifts if not part of urban or suburban transit systems

Name
Other passenger land transport n.e.c.
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

  • other passenger road transport:; scheduled long-distance bus services; charters, excursions and other occasional coach services; airport shuttles
  • operation of teleferics, funiculars, ski and cable lifts if not part of urban or suburban transit systems

Usually excludes

  • ambulance transport, see 86.90

Source: the official APR activity classification.