Manufacture of prepared pet foods

- manufacture of prepared feeds for pets, including dogs, cats, birds, fish etc.

Name
Manufacture of prepared pet foods
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 prepared feeds for pets, including dogs, cats, birds, fish etc.

Usually excludes

  • production of fishmeal for animal feed, see 10.20
  • production of oilseed cake, see 10.41
  • activities resulting in by-products usable as animal feed without special treatment, e.g. oilseeds (see 10.41), grain milling residues (see 10.61) etc.

Source: the official APR activity classification.