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52.23

Service activities incidental to air transportation

- activities related to air transport of passengers, animals or freight: . operation of terminal facilities such as airway terminals etc. . airport and air-traffic-control activities . ground service activities on airfields etc.

Name
Service activities incidental to air 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 air transport of passengers, animals or freight:; operation of terminal facilities such as airway terminals etc.; airport and air-traffic-control activities; ground service activities on airfields etc.

Usually excludes

  • cargo handling, see 52.24
  • operation of flying schools, see 85.32, 85.53

Source: the official APR activity classification.