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10.82

Manufacture of cocoa, chocolate and sugar confectionery

- manufacture of cocoa, cocoa butter, cocoa fat, cocoa oil - manufacture of chocolate and chocolate confectionery - manufacture of sugar confectionery: caramels, cachous, nougats, fondant, white chocolate - manufacture of chewing gum - preserving in sugar of fruit, nuts, fruit peels and other parts of plants - manufacture of confectionery lozenges and pastilles

Name
Manufacture of cocoa, chocolate and sugar confectionery
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 cocoa, cocoa butter, cocoa fat, cocoa oil
  • manufacture of chocolate and chocolate confectionery
  • manufacture of sugar confectionery: caramels, cachous, nougats, fondant, white chocolate
  • manufacture of chewing gum
  • preserving in sugar of fruit, nuts, fruit peels and other parts of plants
  • manufacture of confectionery lozenges and pastilles

Usually excludes

  • manufacture of sucrose sugar, see 10.81

Source: the official APR activity classification.