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52.21

Service activities incidental to land transportation

- activities related to land transport of passengers, animals or freight: . operation of terminal facilities such as railway stations, bus stations, stations for the handling of goods . operation of railroad infrastructure . operation of roads, bridges, tunnels, car parks or garages, bicycle parkings, winter storage of caravans - switching and shunting - towing and road side assistance

Name
Service activities incidental to land transportation
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

  • activities related to land transport of passengers, animals or freight:; operation of terminal facilities such as railway stations, bus stations, stations for the handling of goods; operation of railroad infrastructure; operation of roads, bridges, tunnels, car parks or garages, bicycle parkings, winter storage of caravans
  • switching and shunting
  • towing and road side assistance

Usually excludes

  • cargo handling, see 52.24

Source: the official APR activity classification.