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01.29

Growing of other perennial crops

- growing of rubber trees for harvesting of latex - growing of Christmas trees - growing of trees for extraction of sap - growing of vegetable materials of a kind used primarily for plaiting

Name
Growing of other 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

  • growing of rubber trees for harvesting of latex
  • growing of Christmas trees
  • growing of trees for extraction of sap
  • growing of vegetable materials of a kind used primarily for plaiting

Usually excludes

  • growing of flowers, production of cut flower buds and growing of flower seeds, see 01.19
  • gathering of tree sap or rubber-like gums in the wild, see 02.30

Source: the official APR activity classification.