Back to directory
11.02
Manufacture of wine from grape
- manufacture of wine - manufacture of sparkling wine - manufacture of wine from concentrated grape must
- Name
- Manufacture of wine from grape
- Sector
- C - Manufacturing
Lump-sum tax
Usually eligible for lump-sum taxUsually 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 wine
- manufacture of sparkling wine
- manufacture of wine from concentrated grape must
Usually excludes
- merely bottling and labelling, see 46.34 (if performed as part of wholesale) and 82.92 (if performed on a fee or contract basis)