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52.22

Service activities incidental to water transportation

- activities related to water transport of passengers, animals or freight: . operation of terminal facilities such as harbours and piers . operation of waterway locks etc. . navigation, pilotage and berthing activities . lighterage, salvage activities . lighthouse activities

Name
Service activities incidental to water 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 water transport of passengers, animals or freight:; operation of terminal facilities such as harbours and piers; operation of waterway locks etc.; navigation, pilotage and berthing activities; lighterage, salvage activities; lighthouse activities

Usually excludes

  • cargo handling, see 52.24
  • operation of marinas, see 93.29

Source: the official APR activity classification.