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08.11

Quarrying of ornamental and building stone, limestone, gypsum, chalk and slate

- quarrying, rough trimming and sawing of monumental and building stone such as marble, granite, sandstone etc. - breaking and crushing of ornamental and building stone - quarrying, crushing and breaking of limestone - mining of gypsum and anhydrite - mining of chalk and uncalcined dolomite

Name
Quarrying of ornamental and building stone, limestone, gypsum, chalk and slate
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

  • quarrying, rough trimming and sawing of monumental and building stone such as marble, granite, sandstone etc.
  • breaking and crushing of ornamental and building stone
  • quarrying, crushing and breaking of limestone
  • mining of gypsum and anhydrite
  • mining of chalk and uncalcined dolomite

Usually excludes

  • mining of chemical and fertiliser minerals, see 08.91
  • production of calcined dolomite, see 23.52
  • cutting, shaping and finishing of stone outside quarries, see 23.70

Source: the official APR activity classification.