Back to directory
17.11

Manufacture of pulp

- manufacture of bleached, semi-bleached or unbleached paper pulp by mechanical, chemical (dissolving or non-dissolving) or semi-chemical processes - manufacture of cotton-linters pulp - removal of ink and manufacture of pulp from waste paper

Name
Manufacture of pulp
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

  • manufacture of bleached, semi-bleached or unbleached paper pulp by mechanical, chemical (dissolving or non-dissolving) or semi-chemical processes
  • manufacture of cotton-linters pulp
  • removal of ink and manufacture of pulp from waste paper

Source: the official APR activity classification.