Warehousing and storage

- operation of storage and warehouse facilities for all kinds of goods: . operation of grain silos, general merchandise warehouses, refrigerated warehouses, storage tanks etc.

Name: Warehousing and storage
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

operation of storage and warehouse facilities for all kinds of goods:; operation of grain silos, general merchandise warehouses, refrigerated warehouses, storage tanks etc.

Usually excludes

parking facilities for motor vehicles, see 52.21
operation of self storage facilities, see 68.20
rental of vacant space, see 68.20

Source: the official APR activity classification.