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14.20

Manufacture of articles of fur

- manufacture of articles made of fur skins: . fur wearing apparel and clothing accessories . assemblies of fur skins such as "dropped" fur skins, plates, mats, strips etc. . diverse articles of fur skins: rugs, unstuffed pouffes, industrial polishing cloths

Name
Manufacture of articles of fur
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 articles made of fur skins:; fur wearing apparel and clothing accessories; assemblies of fur skins such as "dropped" fur skins, plates, mats, strips etc.; diverse articles of fur skins: rugs, unstuffed pouffes, industrial polishing cloths

Usually excludes

  • production of raw fur skins, see 01.4, 01.70
  • production of raw hides and skins, see 10.11
  • manufacture of imitation furs (long-hair cloth obtained by weaving or knitting), see 13.20, 13.91
  • manufacture of fur hats, see 14.19
  • manufacture of apparel trimmed with fur, see 14.19
  • dressing and dyeing of fur, see 15.11
  • manufacture of boots or shoes containing fur parts, see 15.20

Source: the official APR activity classification.