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 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

  • 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

Source: the official APR activity classification.