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51.10

Passenger air transport

- transport of passengers by air over regular routes and on regular schedules - charter flights for passengers - scenic and sightseeing flights

Name
Passenger air 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 by air over regular routes and on regular schedules
  • charter flights for passengers
  • scenic and sightseeing flights

Usually excludes

  • rental of air transport equipment without operator, see 77.35

Source: the official APR activity classification.