Rental and leasing of agricultural machinery and equipment

- rental and operational leasing of agricultural and forestry machinery and equipment without operator: . rental of products produced by class 28.30, such as agricultural tractors etc.

Name: Rental and leasing of agricultural machinery and equipment
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 agricultural and forestry machinery and equipment without operator:; rental of products produced by class 28.30, such as agricultural tractors etc.

Usually excludes

rental of agricultural and forestry machinery or equipment with operator, see 01.61, 02.40

Source: the official APR activity classification.