Manufacture of homogenised food preparations and dietetic food

- manufacture of foods for particular nutritional uses: . infant formulae . follow-up milk and other follow-up foods . baby foods . low-energy and energy-reduced foods intended for weight control . dietary foods for special medical purposes . low-sodium foods, including low-sodium or sodium-free dietary salts . gluten-free foods . foods intended to meet the expenditure of intense muscular effort, especially for sportsmen . foods for persons suffering from carbohydrate metabolism disorders (diabetes)

Name
Manufacture of homogenised food preparations and dietetic food
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 foods for particular nutritional uses:; infant formulae; follow-up milk and other follow-up foods; baby foods; low-energy and energy-reduced foods intended for weight control; dietary foods for special medical purposes; low-sodium foods, including low-sodium or sodium-free dietary salts; gluten-free foods; foods intended to meet the expenditure of intense muscular effort, especially for sportsmen; foods for persons suffering from carbohydrate metabolism disorders (diabetes)

Source: the official APR activity classification.