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01.15

Growing of tobacco

- growing of unmanufactured tobacco

Name
Growing of tobacco
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 unmanufactured tobacco

Usually excludes

  • manufacture of tobacco products, see 12.00

Source: the official APR activity classification.