Manufacture of industrial gases

- manufacture of liquefied or compressed inorganic industrial or medical gases: . elemental gases . liquid or compressed air . refrigerant gases . mixed industrial gases . inert gases such as carbon dioxide . isolating gases

Name: Manufacture of industrial gases
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 liquefied or compressed inorganic industrial or medical gases:; elemental gases; liquid or compressed air; refrigerant gases; mixed industrial gases; inert gases such as carbon dioxide; isolating gases

Usually excludes

extraction of methane, ethane, butane or propane, see 06.20
manufacture of fuel gases such as ethane, butane or propane in a petroleum refinery, see 19.20
manufacture of gaseous fuels from coal, waste etc., see 35.21

Source: the official APR activity classification.