Back to directory
10.12

Processing and preserving of poultry meat

- operation of slaughterhouses engaged in killing, dressing or packing poultry - production of fresh, chilled or frozen meat in individual portions - rendering of edible poultry fats

Name
Processing and preserving of poultry 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 poultry
  • production of fresh, chilled or frozen meat in individual portions
  • rendering of edible poultry fats

Usually excludes

  • packaging of meat, see 82.92

Source: the official APR activity classification.