Other building and industrial cleaning activities

- exterior cleaning of buildings of all types, including offices, factories, shops, institutions and other business and professional premises and multiunit residential buildings - specialised cleaning activities for buildings such as window cleaning, chimney cleaning and cleaning of fireplaces, stoves, furnaces, incinerators, boilers, ventilation ducts and exhaust units - cleaning of industrial machinery - other building and industrial cleaning activities, n.e.c.

Name
Other building and industrial cleaning 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

  • exterior cleaning of buildings of all types, including offices, factories, shops, institutions and other business and professional premises and multiunit residential buildings
  • specialised cleaning activities for buildings such as window cleaning, chimney cleaning and cleaning of fireplaces, stoves, furnaces, incinerators, boilers, ventilation ducts and exhaust units
  • cleaning of industrial machinery
  • other building and industrial cleaning activities, n.e.c.

Usually excludes

  • steam cleaning and blasting and similar activities for building exteriors, see 43.99

Source: the official APR activity classification.