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12.00

Manufacture of tobacco products

- manufacture of tobacco products and products of tobacco substitutes: cigarettes, fine cut tobacco, cigars, pipe tobacco, chewing tobacco, snuff - manufacture of "homogenised" or "reconstituted" tobacco

Name
Manufacture of tobacco products
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 tobacco products and products of tobacco substitutes: cigarettes, fine cut tobacco, cigars, pipe tobacco, chewing tobacco, snuff
  • manufacture of "homogenised" or "reconstituted" tobacco

Usually excludes

  • growing or preliminary processing of tobacco, see 01.15, 01.63

Source: the official APR activity classification.