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10.83

Processing of tea and coffee

- decaffeinating and roasting of coffee - production of coffee products: . ground coffee . soluble coffee . extracts and concentrates of coffee - manufacture of coffee substitutes - blending of tea and maté - manufacture of extracts and preparations based on tea or maté - packing of tea including packing in tea-bags

Name
Processing of tea and coffee
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

  • decaffeinating and roasting of coffee
  • production of coffee products:; ground coffee; soluble coffee; extracts and concentrates of coffee
  • manufacture of coffee substitutes
  • blending of tea and maté
  • manufacture of extracts and preparations based on tea or maté
  • packing of tea including packing in tea-bags

Usually excludes

  • manufacture of inulin, see 10.62
  • manufacture of spirits, beer, wine and soft drinks, see division 11
  • preparation of botanical products for pharmaceutical use, see 21.20

Source: the official APR activity classification.