General cleaning of buildings

- general (non-specialized) cleaning of all types of buildings, such as: . offices . houses or apartments . factories . shops . institutions - general (non-specialized) cleaning of other business and professional premises and multiunit residential buildings These activities are mostly interior cleaning although they may include the cleaning of associated exterior areas such as windows or passageways.

Name: General cleaning of buildings
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

general (non-specialized) cleaning of all types of buildings, such as:; offices; houses or apartments; factories; shops; institutions
general (non-specialized) cleaning of other business and professional premises and multiunit residential buildings These activities are mostly interior cleaning although they may include the cleaning of associated exterior areas such as windows or passageways.

Usually excludes

specialised cleaning activities, such as window cleaning, chimney cleaning, cleaning of fireplaces, stoves, furnaces, incinerators, boilers, ventilation ducts, exhaust units, see 81.22

Source: the official APR activity classification.