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01.30
Plant propagation
This class includes the production of all vegetative planting materials including cuttings, suckers and seedlings for direct plant propagation or to create plant grafting stock into which selected scion is grafted for eventual planting to produce crops. - growing of plants for planting - growing of plants for ornamental purposes, including turf for transplanting - growing of live plants for bulbs, tubers and roots; cuttings and slips; mushroom spawn - operation of tree nurseries, except forest tree nurseries
- Name
- Plant propagation
- Sector
- A - Agriculture, forestry and fishing
Lump-sum tax
Usually eligible for lump-sum taxUsually 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 production of all vegetative planting materials including cuttings, suckers and seedlings for direct plant propagation or to create plant grafting stock into which selected scion is grafted for eventual planting to produce crops.
- growing of plants for planting
- growing of plants for ornamental purposes, including turf for transplanting
- growing of live plants for bulbs, tubers and roots; cuttings and slips; mushroom spawn
- operation of tree nurseries, except forest tree nurseries
Usually excludes
- growing of plants for the purpose of seed production, see 01.1, 01.2
- operation of forest tree nurseries, see 02.10