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17.29

Manufacture of other articles of paper and paperboard

- manufacture of labels - manufacture of filter paper and paperboard - manufacture of paper and paperboard bobbins, spools, cops etc. - manufacture of egg trays and other moulded pulp packaging products etc. - manufacture of paper novelties - manufacture of paper or paperboard cards for use on Jacquard machines

Name
Manufacture of other articles 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 labels
  • manufacture of filter paper and paperboard
  • manufacture of paper and paperboard bobbins, spools, cops etc.
  • manufacture of egg trays and other moulded pulp packaging products etc.
  • manufacture of paper novelties
  • manufacture of paper or paperboard cards for use on Jacquard machines

Usually excludes

  • manufacture of playing cards, see 32.40
  • manufacture of games and toys of paper or paperboard, see 32.40

Source: the official APR activity classification.