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71.20

Technical testing and analysis

This class includes the performance of physical, chemical and other analytical testing of all types of materials and products, such as: . acoustics and vibration testing . testing of composition and purity of minerals etc. . testing activities in the field of food hygiene, including veterinary testing and control in relation to food production . testing of physical characteristics and performance of materials, such as strength, thickness, durability, radioactivity etc. . qualification and reliability testing . perf

Name
Technical testing and analysis
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

  • This class includes the performance of physical, chemical and other analytical testing of all types of materials and products, such as:; acoustics and vibration testing; testing of composition and purity of minerals etc.; testing activities in the field of food hygiene, including veterinary testing and control in relation to food production; testing of physical characteristics and performance of materials, such as strength, thickness, durability, radioactivity etc.; qualification and reliability testing; performance testing of complete machinery: motors, automobiles, electronic equipment etc.; radiographic testing of welds and joints; failure analysis; testing and measuring of environmental indicators: air and water pollution etc.
  • certification of products, including consumer goods, motor vehicles, aircraft, pressurised containers, nuclear plants etc.
  • periodic road-safety testing of motor vehicles
  • testing with use of models or mock-ups (e.g. of aircraft, ships, dams etc.)
  • operation of police laboratories

Usually excludes

  • testing of animal specimens, see 75.00
  • diagnostic imaging, testing and analysis of medical and dental specimens, see 86

Source: the official APR activity classification.