Back to directory
11.01

Distilling, rectifying and blending of spirits

- manufacture of distilled, potable, alcoholic beverages: whisky, brandy, gin, liqueurs etc. - manufacture of drinks mixed with distilled alcoholic beverages - blending of distilled spirits - production of neutral spirits

Name
Distilling, rectifying and blending of spirits
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 distilled, potable, alcoholic beverages: whisky, brandy, gin, liqueurs etc.
  • manufacture of drinks mixed with distilled alcoholic beverages
  • blending of distilled spirits
  • production of neutral spirits

Usually excludes

  • manufacture of non-distilled alcoholic beverages, see 11.02-11.06
  • manufacture of synthetic ethyl alcohol, see 20.14
  • manufacture of ethyl alcohol from fermented materials, see 20.14
  • merely bottling and labelling, see 46.34 (if performed as part of wholesale) and 82.92 (if performed on a fee or contract basis)

Source: the official APR activity classification.