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16.10

Sawmilling and planing of wood

- sawing, planing and machining of wood - slicing, peeling or chipping logs - manufacture of wooden railway sleepers - manufacture of unassembled wooden flooring - manufacture of wood wool, wood flour, chips, particles

Name
Sawmilling and planing of wood
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

  • sawing, planing and machining of wood
  • slicing, peeling or chipping logs
  • manufacture of wooden railway sleepers
  • manufacture of unassembled wooden flooring
  • manufacture of wood wool, wood flour, chips, particles

Usually excludes

  • logging and production of wood in the rough, see 02.20
  • manufacture of veneer sheets thin enough for use in plywood, boards and panels, see 16.21
  • manufacture of shingles and shakes, beadings and mouldings, see 16.23
  • manufacture of fire logs or pressed wood, see 16.29

Source: the official APR activity classification.