Rental and leasing of cars and light motor vehicles

- rental and operational leasing of the following types of vehicles: . passenger cars and other light motor vehicles (with a weight not exceeding 3,5 tons) without driver

Name: Rental and leasing of cars and light motor vehicles
Sector: N - Administrative and support service 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

rental and operational leasing of the following types of vehicles:; passenger cars and other light motor vehicles (with a weight not exceeding 3,5 tons) without driver

Usually excludes

rental or leasing of cars or light motor vehicles with driver, see 49.32, 49.39

Source: the official APR activity classification.