Manufacture of leather clothes

- manufacture of wearing apparel made of leather or composition leather including leather industrial work accessories as welder's leather aprons

Name
Manufacture of leather clothes
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 wearing apparel made of leather or composition leather including leather industrial work accessories as welder's leather aprons

Usually excludes

  • manufacture of fur wearing apparel, see 14.20
  • manufacture of leather sports gloves and sports headgear, see 32.30
  • manufacture of fire resistant and protective safety clothing, see 32.99

Source: the official APR activity classification.