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08.12

Operation of gravel and sand pits; mining of clays and kaolin

- extraction and dredging of industrial sand, sand for construction and gravel - breaking and crushing of gravel - quarrying of sand - mining of clays, refractory clays and kaolin

Name
Operation of gravel and sand pits; mining of clays and kaolin
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 and dredging of industrial sand, sand for construction and gravel
  • breaking and crushing of gravel
  • quarrying of sand
  • mining of clays, refractory clays and kaolin

Usually excludes

  • mining of bituminous sand, see 06.10

Source: the official APR activity classification.