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13.30

Finishing of textiles

This class includes finishing of textiles and wearing apparel, i.e. bleaching, dyeing, dressing and similar activities. - bleaching and dyeing of textile fibres, yarns, fabrics and textile articles, including wearing apparel - dressing, drying, steaming, shrinking, mending, sanforising, mercerising of textiles and textile articles, including wearing apparel

Name
Finishing of textiles
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

  • This class includes finishing of textiles and wearing apparel, i.e. bleaching, dyeing, dressing and similar activities.
  • bleaching and dyeing of textile fibres, yarns, fabrics and textile articles, including wearing apparel
  • dressing, drying, steaming, shrinking, mending, sanforising, mercerising of textiles and textile articles, including wearing apparel

Usually excludes

  • manufacture of textile fabric impregnated, coated, covered or laminated with rubber, where rubber is the chief constituent, see 22.19

Source: the official APR activity classification.