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10.61
Manufacture of grain mill products
- grain milling: production of flour, groats, meal or pellets of wheat, rye, oats, maize (corn) or other cereal grains - rice milling: production of husked, milled, polished, glazed, parboiled or converted rice; production of rice flour - vegetable milling: production of flour or meal of dried leguminous vegetables, of roots or tubers, or of edible nuts - manufacture of cereal breakfast foods - manufacture of flour mixes and prepared blended flour and dough for bread, cakes, biscuits or pancakes
- Name
- Manufacture of grain mill products
- 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
- grain milling: production of flour, groats, meal or pellets of wheat, rye, oats, maize (corn) or other cereal grains
- rice milling: production of husked, milled, polished, glazed, parboiled or converted rice; production of rice flour
- vegetable milling: production of flour or meal of dried leguminous vegetables, of roots or tubers, or of edible nuts
- manufacture of cereal breakfast foods
- manufacture of flour mixes and prepared blended flour and dough for bread, cakes, biscuits or pancakes
Usually excludes
- manufacture of potato flour and meal, see 10.31
- wet corn milling, see 10.62