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06.10

Extraction of crude petroleum

- extraction of crude petroleum oils

Name
Extraction of crude petroleum
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

  • extraction of crude petroleum oils

Usually excludes

  • support activities for oil and natural gas extraction, see 09.10
  • oil and gas exploration, see 09.10
  • manufacture of refined petroleum products, see 19.20
  • recovery of liquefied petroleum gases in the refining of petroleum, see 19.20
  • operation of pipelines, see 49.50

Source: the official APR activity classification.