Growing of cereals (except rice), leguminous crops and oil seeds

This class includes all forms of growing of cereals, leguminous crops and oil seeds in open fields. The growing of these crops is often combined within agricultural units. - growing of cereals such as: . wheat . grain maize . sorghum . barley . rye . oats . millets . other cereals n.e.c. - growing of leguminous crops such as: . beans . broad beans . chick peas . cow peas . lentils . lupines . peas . pigeon peas . other leguminous crops - growing of oil seeds such as: . soya beans . groundnuts . castor bean . linsee

Name
Growing of cereals (except rice), leguminous crops and oil seeds
Sector
A - Agriculture, forestry and fishing

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 all forms of growing of cereals, leguminous crops and oil seeds in open fields. The growing of these crops is often combined within agricultural units.
  • growing of cereals such as:; wheat; grain maize; sorghum; barley; rye; oats; millets; other cereals n.e.c.
  • growing of leguminous crops such as:; beans; broad beans; chick peas; cow peas; lentils; lupines; peas; pigeon peas; other leguminous crops
  • growing of oil seeds such as:; soya beans; groundnuts; castor bean; linseed; mustard seed; niger seed; rapeseed; safflower seed; sesame seed; sunflower seed; other oil seeds

Usually excludes

  • growing of rice, see 01.12
  • growing of sweet corn, see 01.13
  • growing of maize for fodder, see 01.19
  • growing of oleaginous fruits, see 01.26

Source: the official APR activity classification.