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01.26

Growing of oleaginous fruits

- growing of oleaginous fruits: . coconuts . olives . oil palms . other oleaginous fruits

Name
Growing of oleaginous fruits
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 oleaginous fruits:; coconuts; olives; oil palms; other oleaginous fruits

Usually excludes

  • growing of soya beans, groundnuts and other oil seeds, see 01.11

Source: the official APR activity classification.