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10.20

Processing and preserving of fish, crustaceans and molluscs

- preparation and preservation of fish, crustaceans and molluscs: freezing, deep-freezing, drying, cooking, smoking, salting, immersing in brine, canning etc. - production of fish, crustacean and mollusc products: fish fillets, roes, caviar, caviar substitutes etc. - production of fishmeal for human consumption or animal feed - production of meals and solubles from fish and other aquatic animals unfit for human consumption

Name
Processing and preserving of fish, crustaceans and molluscs
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

  • preparation and preservation of fish, crustaceans and molluscs: freezing, deep-freezing, drying, cooking, smoking, salting, immersing in brine, canning etc.
  • production of fish, crustacean and mollusc products: fish fillets, roes, caviar, caviar substitutes etc.
  • production of fishmeal for human consumption or animal feed
  • production of meals and solubles from fish and other aquatic animals unfit for human consumption

Usually excludes

  • processing and preserving of fish on vessels engaged in fishing, see 03.11
  • processing of whales on land or specialised vessels, see 10.11
  • production of oils and fats from marine material, see 10.41
  • manufacture of prepared frozen fish dishes, see 10.85
  • manufacture of fish soups, see 10.89

Source: the official APR activity classification.