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05.20

Mining of lignite

- mining of lignite (brown coal): underground or surface mining, including mining through liquefaction methods - washing, dehydrating, pulverising, compressing of lignite to improve quality or facilitate transport or storage

Name
Mining of lignite
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 lignite (brown coal): underground or surface mining, including mining through liquefaction methods
  • washing, dehydrating, pulverising, compressing of lignite to improve quality or facilitate transport or storage

Usually excludes

  • hard coal mining, see 05.10
  • peat digging, see 08.92
  • support activities for lignite mining, see 09.90
  • test drilling for coal mining, see 09.90
  • manufacture of lignite fuel briquettes, see 19.20
  • work performed to develop or prepare properties for coal mining, see 43.12

Source: the official APR activity classification.