Freight transport by road

- all freight transport operations by road: . logging haulage . stock haulage . refrigerated haulage . heavy haulage . bulk haulage, including haulage in tanker trucks including milk collection at farms . haulage of automobiles . transport of waste and waste materials, without collection or disposal

Name: Freight transport by road
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

all freight transport operations by road:; logging haulage; stock haulage; refrigerated haulage; heavy haulage; bulk haulage, including haulage in tanker trucks including milk collection at farms; haulage of automobiles; transport of waste and waste materials, without collection or disposal

Usually excludes

log hauling within the forest, as part of logging operations, see 02.40
distribution of water by trucks, see 36.00
operation of terminal facilities for handling freight, see 52.21
crating and packing activities for transport, see 52.29
post and courier activities, see 53.10, 53.20
waste transport as integrated part of waste collection activities, see 38.11, 38.12

Source: the official APR activity classification.