Manufacture of paper stationery

- manufacture of printing and writing paper ready for use - manufacture of computer printout paper ready for use - manufacture of self-copy paper ready for use - manufacture of duplicator stencils and carbon paper ready for use - manufacture of gummed or adhesive paper ready for use - manufacture of envelopes and letter-cards - manufacture of educational and commercial stationery (notebooks, binders, registers, accounting books, business forms etc.), when the printed information is not the main characteristic - man

Name
Manufacture of paper stationery
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 printing and writing paper ready for use
  • manufacture of computer printout paper ready for use
  • manufacture of self-copy paper ready for use
  • manufacture of duplicator stencils and carbon paper ready for use
  • manufacture of gummed or adhesive paper ready for use
  • manufacture of envelopes and letter-cards
  • manufacture of educational and commercial stationery (notebooks, binders, registers, accounting books, business forms etc.), when the printed information is not the main characteristic
  • manufacture of boxes, pouches, wallets and writing compendiums containing an assortment of paper stationery

Usually excludes

  • printing on paper products, see 18.1

Source: the official APR activity classification.