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10.11

Processing and preserving of meat

- operation of slaughterhouses engaged in killing, dressing or packing meat: beef, pork, lamb, rabbit, mutton, camel, etc. - production of fresh, chilled or frozen meat, in carcasses - production of fresh, chilled or frozen meat, in cuts

Name
Processing and preserving of meat
Sector
C - Manufacturing

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

  • operation of slaughterhouses engaged in killing, dressing or packing meat: beef, pork, lamb, rabbit, mutton, camel, etc.
  • production of fresh, chilled or frozen meat, in carcasses
  • production of fresh, chilled or frozen meat, in cuts

Usually excludes

  • rendering of edible poultry fats, see 10.12
  • packaging of meat, see 82.92

Source: the official APR activity classification.