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15.20
Manufacture of footwear
- manufacture of footwear for all purposes, of any material, by any process, including moulding (see below for exceptions) - manufacture of leather parts of footwear: manufacture of uppers and parts of uppers, outer and inner soles, heels etc. - manufacture of gaiters, leggings and similar articles
- Name
- Manufacture of footwear
- 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 footwear for all purposes, of any material, by any process, including moulding (see below for exceptions)
- manufacture of leather parts of footwear: manufacture of uppers and parts of uppers, outer and inner soles, heels etc.
- manufacture of gaiters, leggings and similar articles
Usually excludes
- manufacture of footwear of textile material without applied soles, see 14.19
- manufacture of wooden shoe parts (e.g. heels and lasts), see 16.29
- manufacture of rubber boot and shoe heels and soles and other rubber footwear parts, see 22.19
- manufacture of plastic footwear parts, see 22.29
- manufacture of ski-boots, see 32.30
- manufacture of orthopaedic shoes, see 32.50