Mining of chemical and fertiliser minerals

- mining of natural phosphates and natural potassium salts - mining of native sulphur - extraction and preparation of pyrites and pyrrhotite, except roasting - mining of natural barium sulphate and carbonate (barytes and witherite), natural borates, natural magnesium sulphates (kieserite) - mining of earth colours, fluorspar and other minerals valued chiefly as a source of chemicals

Name: Mining of chemical and fertiliser minerals
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 natural phosphates and natural potassium salts
mining of native sulphur
extraction and preparation of pyrites and pyrrhotite, except roasting
mining of natural barium sulphate and carbonate (barytes and witherite), natural borates, natural magnesium sulphates (kieserite)
mining of earth colours, fluorspar and other minerals valued chiefly as a source of chemicals

Usually excludes

extraction of salt, see 08.93
roasting of iron pyrites, see 20.13
manufacture of synthetic fertilisers and nitrogen compounds, see 20.15

Source: the official APR activity classification.