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20.15
Manufacture of fertilisers and nitrogen compounds
- manufacture of fertilisers: . straight or complex nitrogenous, phosphatic or potassic fertilisers . urea, crude natural phosphates and crude natural potassium salts - manufacture of associated nitrogen products: . nitric and sulphonitric acids, ammonia, ammonium chloride, ammonium carbonate, nitrites and nitrates of potassium
- Name
- Manufacture of fertilisers and nitrogen compounds
- Sector
- C - Manufacturing
Lump-sum tax
Usually eligible for lump-sum taxUsually 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 fertilisers:; straight or complex nitrogenous, phosphatic or potassic fertilisers; urea, crude natural phosphates and crude natural potassium salts
- manufacture of associated nitrogen products:; nitric and sulphonitric acids, ammonia, ammonium chloride, ammonium carbonate, nitrites and nitrates of potassium
Usually excludes
- mining of guano, see 08.91
- manufacture of agrochemical products, such as pesticides, see 20.20