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71.12

Engineering activities and related technical consultancy

- engineering design (i.e. applying physical laws and principles of engineering in the design of machines, materials, instruments, structures, processes and systems) and consulting activities for: . machinery, industrial processes and industrial plant . projects involving civil engineering, hydraulic engineering, traffic engineering . water management projects . projects elaboration and realisation relative to electrical and electronic engineering, mining engineering, chemical engineering, mechanical, industrial an

Name
Engineering activities and related technical consultancy
Sector
M - Professional, scientific and technical activities

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

  • engineering design (i.e. applying physical laws and principles of engineering in the design of machines, materials, instruments, structures, processes and systems) and consulting activities for:; machinery, industrial processes and industrial plant; projects involving civil engineering, hydraulic engineering, traffic engineering; water management projects; projects elaboration and realisation relative to electrical and electronic engineering, mining engineering, chemical engineering, mechanical, industrial and systems engineering, safety engineering
  • elaboration of projects using air conditioning, refrigeration, sanitary and pollution control engineering, acoustical engineering etc.
  • geophysical, geologic and seismic surveying
  • geodetic surveying activities:; land and boundary surveying activities; hydrologic surveying activities; subsurface surveying activities; cartographic and spatial information activities

Usually excludes

  • test drilling in connection with mining operations, see 09.10, 09.90
  • development or publishing of associated software, see 58.29, 62.01
  • activities of computer consultants, see 62.02, 62.09
  • technical testing, see 71.20
  • research and development activities related to engineering, see 72.19
  • industrial design, see 74.10
  • aerial photography, see 74.20

Source: the official APR activity classification.