Tanning and dressing of leather; dressing and dyeing of fur

- tanning, dyeing and dressing of hides and skins - manufacture of chamois dressed, parchment dressed, patent or metallised leathers - manufacture of composition leather - scraping, shearing, plucking, currying, tanning, bleaching and dyeing of fur skins and hides with the hair on

Name: Tanning and dressing of leather; dressing and dyeing 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

tanning, dyeing and dressing of hides and skins
manufacture of chamois dressed, parchment dressed, patent or metallised leathers
manufacture of composition leather
scraping, shearing, plucking, currying, tanning, bleaching and dyeing of fur skins and hides with the hair on

Usually excludes

production of hides and skins as part of ranching, see 01.4
production of hides and skins as part of slaughtering, see 10.11
manufacture of leather apparel, see 14.11
manufacture of imitation leather not based on natural leather, see 22.19, 22.29

Source: the official APR activity classification.