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52.24

Cargo handling

- loading and unloading of goods or passengers' luggage irrespective of the mode of transport used for transportation - stevedoring - loading and unloading of freight railway cars

Name
Cargo handling
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

  • loading and unloading of goods or passengers' luggage irrespective of the mode of transport used for transportation
  • stevedoring
  • loading and unloading of freight railway cars

Usually excludes

  • operation of terminal facilities, see 52.21, 52.22 and 52.23

Source: the official APR activity classification.