Washing and (dry-)cleaning of textile and fur products

- laundering and dry cleaning, pressing etc., of all kinds of clothing (including fur) and textiles, provided by mechanical equipment, by hand or by self-service coin-operated machines, whether for the general public or for industrial or commercial clients - laundry collection and delivery - carpet and rug shampooing and drapery and curtain cleaning, whether on clients' premises or not - provision of linens, work uniforms and related items by laundries - diaper supply services

Name
Washing and (dry-)cleaning of textile and fur products
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

  • laundering and dry cleaning, pressing etc., of all kinds of clothing (including fur) and textiles, provided by mechanical equipment, by hand or by self-service coin-operated machines, whether for the general public or for industrial or commercial clients
  • laundry collection and delivery
  • carpet and rug shampooing and drapery and curtain cleaning, whether on clients' premises or not
  • provision of linens, work uniforms and related items by laundries
  • diaper supply services

Usually excludes

  • rental of clothing other than work uniforms, even if cleaning of these goods is an integral part of the activity, see 77.29
  • repair and alteration of clothing, see 95.29

Source: the official APR activity classification.