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05.10

Mining of hard coal

- mining of hard coal: underground or surface mining, including mining through liquefaction methods - cleaning, sizing, grading, pulverising, compressing etc. of coal to classify, improve quality or facilitate transport or storage

Name
Mining of hard coal
Sector
B - Mining and quarrying

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

  • mining of hard coal: underground or surface mining, including mining through liquefaction methods
  • cleaning, sizing, grading, pulverising, compressing etc. of coal to classify, improve quality or facilitate transport or storage

Usually excludes

  • lignite mining, see 05.20
  • peat digging, see 08.92
  • support activities for hard coal mining, see 09.90
  • test drilling for coal mining, see 09.90
  • coke ovens producing solid fuels, see 19.10
  • manufacture of hard coal briquettes, see 19.20
  • work performed to develop or prepare properties for coal mining, see 43.12

Source: the official APR activity classification.