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02.30

Gathering of wild growing non-wood products

- gathering of wild growing materials: . mushrooms, truffles . berries . nuts . balata and other rubber-like gums . cork . lac and resins . balsams . vegetable hair . eelgrass . acorns, horse chestnuts . mosses and lichens

Name
Gathering of wild growing non-wood products
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

  • gathering of wild growing materials:; mushrooms, truffles; berries; nuts; balata and other rubber-like gums; cork; lac and resins; balsams; vegetable hair; eelgrass; acorns, horse chestnuts; mosses and lichens

Usually excludes

  • managed production of any of these products (except growing of cork trees), see division 01
  • growing of mushrooms or truffles, see 01.13
  • growing of berries or nuts, see 01.25
  • gathering of fire wood, see 02.20
  • production of wood chips, see 16.10

Source: the official APR activity classification.