Post-harvest crop activities

- preparation of crops for primary markets, i.e. cleaning, trimming, grading, disinfecting - cotton ginning - preparation of tobacco leaves, e.g. drying - preparation of cocoa beans, e.g. peeling - waxing of fruit - sun-drying of fruit and vegetables

Name: Post-harvest crop activities
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

preparation of crops for primary markets, i.e. cleaning, trimming, grading, disinfecting
cotton ginning
preparation of tobacco leaves, e.g. drying
preparation of cocoa beans, e.g. peeling
waxing of fruit
sun-drying of fruit and vegetables

Usually excludes

preparation of agricultural products by the producer, see corresponding class in groups 01.1, 01.2 or 01.3
post-harvest activities aimed at improving the propagation quality of seed, see 01.64
stemming and redrying of tobacco, see 12.00
marketing activities of commission merchants and cooperative associations, see division 46
wholesale of agricultural raw materials, see 46.2

Source: the official APR activity classification.