Manufacture of coke oven products

- operation of coke ovens - production of coke and semi-coke - production of pitch and pitch coke - production of coke oven gas - production of crude coal and lignite tars - agglomeration of coke

Name
Manufacture of coke oven products
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

  • operation of coke ovens
  • production of coke and semi-coke
  • production of pitch and pitch coke
  • production of coke oven gas
  • production of crude coal and lignite tars
  • agglomeration of coke

Usually excludes

  • manufacture of coal fuel briquettes, see 19.20

Source: the official APR activity classification.