Security systems service activities

- monitoring or remote monitoring of electronic security alarm systems, such as burglar and fire alarms, including their installation and maintenance - installing, repairing, rebuilding, and adjusting mechanical or electronic locking devices, safes and security vaults in connection with later monitoring and remote monitoring The units carrying out these activities may also engage in selling such security systems, mechanical or electronic locking devices, safes and security vaults.

Name
Security systems service activities
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

  • monitoring or remote monitoring of electronic security alarm systems, such as burglar and fire alarms, including their installation and maintenance
  • installing, repairing, rebuilding, and adjusting mechanical or electronic locking devices, safes and security vaults in connection with later monitoring and remote monitoring The units carrying out these activities may also engage in selling such security systems, mechanical or electronic locking devices, safes and security vaults.

Usually excludes

  • installation of security systems, such as burglar and fire alarms, without later monitoring, see 43.21
  • retail sale of electrical security alarm systems, mechanical or electronic locking devices, safes and security vaults in specialised stores, without monitoring, installation or maintenance services, see 47.59
  • security consultants, see 74.90
  • public order and safety activities, see 84.24
  • providing key duplication services, see 95.29

Source: the official APR activity classification.