Growing of vegetables and melons, roots and tubers

- growing of leafy or stem vegetables such as: . artichokes . asparagus . cabbages . cauliflower and broccoli . lettuce and chicory . spinach . other leafy or stem vegetables - growing of fruit bearing vegetables such as: . cucumbers and gherkins . eggplants (aubergines) . tomatoes . watermelons . cantaloupes . other melons and fruit-bearing vegetables - growing of root, bulb or tuberous vegetables such as: . carrots . turnips . garlic . onions (incl. shallots) . leeks and other alliaceous vegetables . other root,

Name
Growing of vegetables and melons, roots and tubers
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

  • growing of leafy or stem vegetables such as:; artichokes; asparagus; cabbages; cauliflower and broccoli; lettuce and chicory; spinach; other leafy or stem vegetables
  • growing of fruit bearing vegetables such as:; cucumbers and gherkins; eggplants (aubergines); tomatoes; watermelons; cantaloupes; other melons and fruit-bearing vegetables
  • growing of root, bulb or tuberous vegetables such as:; carrots; turnips; garlic; onions (incl. shallots); leeks and other alliaceous vegetables; other root, bulb or tuberous vegetables
  • growing of mushrooms and truffles
  • growing of vegetable seeds, including sugar beet seeds, excluding other beet seeds
  • growing of sugar beet
  • growing of other vegetables
  • growing of roots and tubers such as:; potatoes; sweet potatoes; cassava; yams; other roots and tubers

Usually excludes

  • growing of chillies, peppers (capsicum sop.) and other spices and aromatic crops, see 01.28
  • growing of mushroom spawn, see 01.30

Source: the official APR activity classification.