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02.20
Logging
- production of roundwood for forest-based manufacturing industries - production of roundwood used in an unprocessed form such as pit-props, fence posts and utility poles - gathering and production of wood for energy - gathering and production of forest harvesting residues for energy - production of charcoal in the forest (using traditional methods) The output of this activity can take the form of logs or fire wood.
- Name
- Logging
- 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
- production of roundwood for forest-based manufacturing industries
- production of roundwood used in an unprocessed form such as pit-props, fence posts and utility poles
- gathering and production of wood for energy
- gathering and production of forest harvesting residues for energy
- production of charcoal in the forest (using traditional methods) The output of this activity can take the form of logs or fire wood.
Usually excludes
- growing of Christmas trees, see 01.29
- growing of standing timber: planting, replanting, transplanting, thinning and conserving of forests and timber tracts, see 02.10
- gathering of wild growing non-wood forest products, see 02.30
- production of wood chips and particles, see 16.10
- production of charcoal through distillation of wood, see 20.14