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10.72

Manufacture of rusks and biscuits; manufacture of preserved pastry goods and cakes

- manufacture of rusks, biscuits and other dry bakery products - manufacture of preserved pastry goods and cakes - manufacture of snack products (cookies, crackers, pretzels etc.), whether sweet or salted

Name
Manufacture of rusks and biscuits; manufacture of preserved pastry goods and cakes
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 rusks, biscuits and other dry bakery products
  • manufacture of preserved pastry goods and cakes
  • manufacture of snack products (cookies, crackers, pretzels etc.), whether sweet or salted

Usually excludes

  • manufacture of potato snacks, see 10.31

Source: the official APR activity classification.