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01.25

Growing of other tree and bush fruits and nuts

- growing of berries: . blueberries . currants . gooseberries . kiwi fruit . raspberries . strawberries . other berries - growing of fruit seeds - growing of edible nuts: . almonds . cashew nuts . chestnuts . hazelnuts . pistachios . walnuts . other nuts - growing of other tree and bush fruits: . locust beans

Name
Growing of other tree and bush fruits and nuts
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 berries:; blueberries; currants; gooseberries; kiwi fruit; raspberries; strawberries; other berries
  • growing of fruit seeds
  • growing of edible nuts:; almonds; cashew nuts; chestnuts; hazelnuts; pistachios; walnuts; other nuts
  • growing of other tree and bush fruits:; locust beans

Usually excludes

  • growing of coconuts, see 01.26

Source: the official APR activity classification.