Manufacture of macaroni, noodles, couscous and similar farinaceous products

- manufacture of pastas such as macaroni and noodles, whether or not cooked or stuffed - manufacture of couscous - manufacture of canned or frozen pasta products

Name
Manufacture of macaroni, noodles, couscous and similar farinaceous 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

  • manufacture of pastas such as macaroni and noodles, whether or not cooked or stuffed
  • manufacture of couscous
  • manufacture of canned or frozen pasta products

Usually excludes

  • manufacture of prepared couscous dishes, see 10.85
  • manufacture of soup containing pasta, see 10.89

Source: the official APR activity classification.