Rental and leasing of trucks

- rental and operational leasing of the following types of vehicles: . trucks, utility trailers and heavy motor vehicles (with a weight exceeding 3,5 tons) . recreational vehicles

Name: Rental and leasing of trucks
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:; trucks, utility trailers and heavy motor vehicles (with a weight exceeding 3,5 tons); recreational vehicles

Usually excludes

rental or leasing of heavy goods vehicles or trucks with driver, see 49.41

Source: the official APR activity classification.