Back to directory
50.10

Sea and coastal passenger water transport

- transport of passengers over seas and coastal waters, whether scheduled or not: . operation of excursion, cruise or sightseeing boats . operation of ferries, water taxis etc.

Name
Sea and coastal passenger water 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

  • transport of passengers over seas and coastal waters, whether scheduled or not:; operation of excursion, cruise or sightseeing boats; operation of ferries, water taxis etc.

Usually excludes

  • restaurant and bar activities on board ships, when provided by separate units, see 56.10, 56.30
  • rental of pleasure boats and yachts without crew, see 77.21
  • rental of commercial ships or boats without crew, see 77.34
  • operation of "floating casinos”, see 92.00

Source: the official APR activity classification.