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51.21

Freight air transport

- transport freight by air over regular routes and on regular schedules - non-scheduled transport of freight by air

Name
Freight 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 freight by air over regular routes and on regular schedules
  • non-scheduled transport of freight by air

Source: the official APR activity classification.