Manufacture of corrugated paper and paperboard and of containers of paper and paperboard

- manufacture of corrugated paper and paperboard - manufacture of containers of corrugated paper or paperboard - manufacture of folding paperboard containers - manufacture of containers of solid board - manufacture of other containers of paper and paperboard - manufacture of sacks and bags of paper - manufacture of office box files and similar articles

Name
Manufacture of corrugated paper and paperboard and of containers of paper and paperboard
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 corrugated paper and paperboard
  • manufacture of containers of corrugated paper or paperboard
  • manufacture of folding paperboard containers
  • manufacture of containers of solid board
  • manufacture of other containers of paper and paperboard
  • manufacture of sacks and bags of paper
  • manufacture of office box files and similar articles

Usually excludes

  • manufacture of envelopes, see 17.23
  • manufacture of moulded or pressed articles of paper pulp (e.g. boxes for packing eggs, moulded pulp paper plates), see 17.29

Source: the official APR activity classification.