Growing of other non-perennial crops

This class includes the growing of all other non-perennial crops: - growing of swedes, mangolds, fodder roots, clover, alfalfa, sainfoin, fodder maize and other grasses, forage kale and similar forage products - growing of beet seeds (excluding sugar beet seeds) and seeds of forage plants - growing of flowers - production of cut flowers and flower buds - growing of flower seeds

Name
Growing of other non-perennial crops
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 the growing of all other non-perennial crops:
  • growing of swedes, mangolds, fodder roots, clover, alfalfa, sainfoin, fodder maize and other grasses, forage kale and similar forage products
  • growing of beet seeds (excluding sugar beet seeds) and seeds of forage plants
  • growing of flowers
  • production of cut flowers and flower buds
  • growing of flower seeds

Usually excludes

  • growing of non-perennial spices, aromatic, drug and pharmaceutical crops, see 01.28

Source: the official APR activity classification.