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77.32

Rental and leasing of construction and civil engineering machinery and equipment

- rental and operational leasing of construction and civil engineering machinery and equipment without operator: . crane lorries . scaffolds and work platforms, without erection and dismantling

Name
Rental and leasing of construction and civil engineering 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 construction and civil engineering machinery and equipment without operator:; crane lorries; scaffolds and work platforms, without erection and dismantling

Usually excludes

  • rental of construction and civil engineering machinery or equipment with operator, see division 43

Source: the official APR activity classification.