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10.39
Other processing and preserving of fruit and vegetables
- manufacture of food consisting chiefly of fruit or vegetables, except ready-made dishes in frozen or canned form - preserving of fruit, nuts or vegetables: freezing, drying, immersing in oil or in vinegar, canning etc. - manufacture of fruit or vegetable food products - manufacture of jams, marmalades and table jellies - roasting of nuts - manufacture of nut foods and pastes
- Name
- Other processing and preserving of fruit and vegetables
- Sector
- C - Manufacturing
Lump-sum tax
Usually eligible for lump-sum taxUsually 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
- manufacture of food consisting chiefly of fruit or vegetables, except ready-made dishes in frozen or canned form
- preserving of fruit, nuts or vegetables: freezing, drying, immersing in oil or in vinegar, canning etc.
- manufacture of fruit or vegetable food products
- manufacture of jams, marmalades and table jellies
- roasting of nuts
- manufacture of nut foods and pastes
Usually excludes
- manufacture of fruit or vegetable juices, see 10.32
- manufacture of flour or meal of dried leguminous vegetables, see 10.61
- preservation of fruit and nuts in sugar, see 10.82
- manufacture of prepared vegetable dishes, see 10.85
- manufacture of artificial concentrates, see 10.89