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50.20
Sea and coastal freight water transport
- transport of freight over seas and coastal waters, whether scheduled or not - transport by towing or pushing of barges, oil rigs etc.
- Name
- Sea and coastal freight water transport
- Sector
- H - Transportation and storage
Lump-sum tax
Usually eligible for lump-sum taxUsually 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 freight over seas and coastal waters, whether scheduled or not
- transport by towing or pushing of barges, oil rigs etc.
Usually excludes
- storage of freight, see 52.10
- harbour operation and other auxiliary activities such as docking, pilotage, lighterage, vessel salvage, see 52.22
- cargo handling, see 52.24
- rental of commercial ships or boats without crew, see 77.34