Rental and leasing of other machinery, equipment and tangible goods n.e.c.

- rental and operational leasing, without operator, of other machinery and equipment that are generally used as capital goods by industries: . engines and turbines . machine tools . mining and oilfield equipment . professional radio, television and communication equipment . motion picture production equipment . measuring and controlling equipment . other scientific, commercial and industrial machinery - rental and operational leasing of land-transport equipment (other than motor vehicles) without drivers: . motorcy

Name: Rental and leasing of other machinery, equipment and tangible goods n.e.c.
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, without operator, of other machinery and equipment that are generally used as capital goods by industries:; engines and turbines; machine tools; mining and oilfield equipment; professional radio, television and communication equipment; motion picture production equipment; measuring and controlling equipment; other scientific, commercial and industrial machinery
rental and operational leasing of land-transport equipment (other than motor vehicles) without drivers:; motorcycles, caravans and campers etc.; railroad vehicles

Usually excludes

rental of bicycles, see 77.21
rental of agricultural and forestry machinery and equipment, see 77.31
rental of construction and civil engineering machinery and equipment, see 77.32
rental of office machinery and equipment, including computers, see 77.33

Source: the official APR activity classification.