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14.39

Manufacture of other knitted and crocheted apparel

- manufacture of knitted or crocheted wearing apparel and other made-up articles directly into shape: pullovers, cardigans, jerseys, waistcoats and similar articles

Name
Manufacture of other knitted and crocheted apparel
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 knitted or crocheted wearing apparel and other made-up articles directly into shape: pullovers, cardigans, jerseys, waistcoats and similar articles

Usually excludes

  • manufacture of knitted and crocheted fabrics, see 13.91
  • manufacture of hosiery, see 14.31

Source: the official APR activity classification.