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01.21

Growing of grapes

- growing of wine grapes and table grapes in vineyards

Name
Growing of grapes
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 wine grapes and table grapes in vineyards

Usually excludes

  • manufacture of wine, see 11.02

Source: the official APR activity classification.