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15.12
Manufacture of luggage, handbags and the like, saddlery and harness
- manufacture of luggage, handbags and the like, of leather, composition leather or any other material, such as plastic sheeting, textile materials, vulcanised fibre or paperboard, where the same technology is used as for leather - manufacture of saddlery and harness - manufacture of non-metallic watch bands (e.g. fabric, leather, plastic) - manufacture of diverse articles of leather or composition leather: driving belts, packings etc. - manufacture of shoe-lace, of leather - manufacture of horse whips and riding c
- Name
- Manufacture of luggage, handbags and the like, saddlery and harness
- Sector
- C - Manufacturing
Lump-sum tax
Usually eligible for lump-sum taxUsually 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 luggage, handbags and the like, of leather, composition leather or any other material, such as plastic sheeting, textile materials, vulcanised fibre or paperboard, where the same technology is used as for leather
- manufacture of saddlery and harness
- manufacture of non-metallic watch bands (e.g. fabric, leather, plastic)
- manufacture of diverse articles of leather or composition leather: driving belts, packings etc.
- manufacture of shoe-lace, of leather
- manufacture of horse whips and riding crops
Usually excludes
- manufacture of leather wearing apparel, see 14.11
- manufacture of leather gloves and hats, see 14.19
- manufacture of footwear, see 15.20
- manufacture of saddles for bicycles, see 30.92
- manufacture of precious metal watch bands, see 32.12
- manufacture of non-precious metal watch bands, see 32.13
- manufacture of linemen's safety belts and other belts for occupational use, see 32.99