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16.23
Manufacture of other builders' carpentry and joinery
- manufacture of wooden goods intended to be used primarily in the construction industry: . beams, rafters, roof struts . glue-laminated and metal connected, prefabricated wooden roof trusses . doors, windows, shutters and their frames, whether or not containing metal fittings, such as hinges, locks etc. . stairs, railings . wooden beadings and mouldings, shingles and shakes - manufacture of prefabricated buildings, or elements thereof, predominantly of wood, e.g. saunas - manufacture of mobile homes - manufacture
- Name
- Manufacture of other builders' carpentry and joinery
- 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 wooden goods intended to be used primarily in the construction industry:; beams, rafters, roof struts; glue-laminated and metal connected, prefabricated wooden roof trusses; doors, windows, shutters and their frames, whether or not containing metal fittings, such as hinges, locks etc.; stairs, railings; wooden beadings and mouldings, shingles and shakes
- manufacture of prefabricated buildings, or elements thereof, predominantly of wood, e.g. saunas
- manufacture of mobile homes
- manufacture of wood partitions (except free standing)
Usually excludes
- manufacture of kitchen cabinets, bookcases, wardrobes etc., see 31.01, 31.02, 31.09
- manufacture of wood partitions, free standing, see 31.01, 31.02, 31.09