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10.51

Operation of dairies and cheese making

- manufacture of fresh liquid milk, pasteurised, sterilised, homogenised and/or ultra heat treated - manufacture of milk-based drinks - manufacture of cream from fresh liquid milk, pasteurised, sterilised, homogenised - manufacture of dried or concentrated milk whether or not sweetened - manufacture of milk or cream in solid form - manufacture of butter - manufacture of yoghurt - manufacture of cheese and curd - manufacture of whey - manufacture of casein or lactose

Name
Operation of dairies and cheese making
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

  • manufacture of fresh liquid milk, pasteurised, sterilised, homogenised and/or ultra heat treated
  • manufacture of milk-based drinks
  • manufacture of cream from fresh liquid milk, pasteurised, sterilised, homogenised
  • manufacture of dried or concentrated milk whether or not sweetened
  • manufacture of milk or cream in solid form
  • manufacture of butter
  • manufacture of yoghurt
  • manufacture of cheese and curd
  • manufacture of whey
  • manufacture of casein or lactose

Usually excludes

  • production of raw milk (cattle), see 01.41
  • production of raw milk (sheep, goats, horses, asses, camels, etc.), see 01.43, 01.44, 01.45
  • manufacture of non-dairy milk and cheese substitutes, see 10.89

Source: the official APR activity classification.