Other transportation support activities

- forwarding of freight - arranging or organising of transport operations by rail, road, sea or air - organisation of group and individual consignments (including pickup and delivery of goods and grouping of consignments) - issue and procurement of transport documents and waybills - activities of customs agents - activities of sea-freight forwarders and air-cargo agents - brokerage for ship and aircraft space - goods-handling operations, e.g. temporary crating for the sole purpose of protecting the goods during tra

Name
Other transportation support activities
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

  • forwarding of freight
  • arranging or organising of transport operations by rail, road, sea or air
  • organisation of group and individual consignments (including pickup and delivery of goods and grouping of consignments)
  • issue and procurement of transport documents and waybills
  • activities of customs agents
  • activities of sea-freight forwarders and air-cargo agents
  • brokerage for ship and aircraft space
  • goods-handling operations, e.g. temporary crating for the sole purpose of protecting the goods during transit, uncrating, sampling, weighing of goods

Usually excludes

  • courier activities, see 53.20
  • provision of motor, marine, aviation and transport insurance, see 65.12
  • activities of travel agencies, see 79.11
  • activities of tour operators, see 79.12
  • tourist assistance activities, see 79.90

Source: the official APR activity classification.