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95.22

Repair of household appliances and home and garden equipment

This class includes the repair and servicing household appliances and home and garden equipment: - repair and servicing of household appliances . refrigerators, stoves, washing machines, clothes dryers, room air conditioners, etc. - repair and servicing of home and garden equipment . lawnmowers, edgers, snow- and leaf- blowers, trimmers, etc.

Name
Repair of household appliances and home and garden equipment
Sector
S - Other 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

  • This class includes the repair and servicing household appliances and home and garden equipment:
  • repair and servicing of household appliances; refrigerators, stoves, washing machines, clothes dryers, room air conditioners, etc.
  • repair and servicing of home and garden equipment; lawnmowers, edgers, snow- and leaf- blowers, trimmers, etc.

Usually excludes

  • repair of hand held power tools, see 33.12
  • repair of central air conditioning systems, see 43.22

Source: the official APR activity classification.