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95.29

Repair of other personal and household goods

This class includes repair of personal and household goods: - repair of bicycles - repair and alteration of clothing - repair of sporting goods (except sporting guns) and camping equipment - repair of books - repair of musical instruments (except organs and historical musical instruments) - repair of toys and similar articles - repair of other personal and household goods - piano-tuning

Name
Repair of other personal and household goods
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 repair of personal and household goods:
  • repair of bicycles
  • repair and alteration of clothing
  • repair of sporting goods (except sporting guns) and camping equipment
  • repair of books
  • repair of musical instruments (except organs and historical musical instruments)
  • repair of toys and similar articles
  • repair of other personal and household goods
  • piano-tuning

Usually excludes

  • industrial engraving of metals, see 25.61
  • repair of sporting and recreational guns, 33.11
  • repair of hand held power tools, see 33.12
  • restoring of organs and other historical musical instruments, see 33.19

Source: the official APR activity classification.