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10.89

Manufacture of other food products n.e.c.

- manufacture of soups and broths - manufacture of artificial honey and caramel - manufacture of perishable prepared foods, such as: . sandwiches . fresh (uncooked) pizza - manufacture of food supplements and other food products n.e.c.

Name
Manufacture of other food products n.e.c.
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 soups and broths
  • manufacture of artificial honey and caramel
  • manufacture of perishable prepared foods, such as:; sandwiches; fresh (uncooked) pizza
  • manufacture of food supplements and other food products n.e.c.

Usually excludes

  • manufacture of perishable prepared foods of fruit and vegetables, see 10.39
  • manufacture of frozen pizza, see 10.85
  • manufacture of spirits, beer, wine and soft drinks, see division 11

Source: the official APR activity classification.