Repair of watches, clocks and jewellery

- repair of watches, clocks and their parts such as watch cases and housings of all materials; movements, chronometers, etc. - repair of jewellery

Name
Repair of watches, clocks and jewellery
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

  • repair of watches, clocks and their parts such as watch cases and housings of all materials; movements, chronometers, etc.
  • repair of jewellery

Usually excludes

  • repair of time clocks, time/date stamps, time locks and similar time recording devices, see 33.13

Source: the official APR activity classification.