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10.41
Manufacture of oils and fats
- manufacture of crude vegetable oils: olive oil, soya-bean oil, palm oil, sunflower-seed oil, cotton-seed oil, rape, colza or mustard oil, linseed oil etc. - manufacture of non-defatted flour or meal of oilseeds, oil nuts or oil kernels - manufacture of refined vegetable oils: olive oil, soya-bean oil etc. - processing of vegetable oils: blowing, boiling, dehydration, hydrogenation etc.
- Name
- Manufacture of oils and fats
- 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 crude vegetable oils: olive oil, soya-bean oil, palm oil, sunflower-seed oil, cotton-seed oil, rape, colza or mustard oil, linseed oil etc.
- manufacture of non-defatted flour or meal of oilseeds, oil nuts or oil kernels
- manufacture of refined vegetable oils: olive oil, soya-bean oil etc.
- processing of vegetable oils: blowing, boiling, dehydration, hydrogenation etc.
Usually excludes
- rendering and refining of lard and other edible animal fats, see 10.11
- manufacture of margarine, see 10.42
- wet corn milling, see 10.62
- manufacture of corn oil, see 10.62
- production of essential oils, see 20.53
- treatment of oil and fats by chemical processes, see 20.59