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02.10

Silviculture and other forestry activities

- growing of standing timber: planting, replanting, transplanting, thinning and conserving of forests and timber tracts - growing of coppice, pulpwood and fire wood - operation of forest tree nurseries These activities can be carried out in natural or planted forests.

Name
Silviculture and other forestry 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

  • growing of standing timber: planting, replanting, transplanting, thinning and conserving of forests and timber tracts
  • growing of coppice, pulpwood and fire wood
  • operation of forest tree nurseries These activities can be carried out in natural or planted forests.

Usually excludes

  • growing of Christmas trees, see 01.29
  • operation of tree nurseries, except for forest trees, see 01.30
  • gathering of mushrooms and other wild growing non-wood forest products, see 02.30
  • production of wood chips and particles, see 16.10

Source: the official APR activity classification.