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20.20

Manufacture of pesticides and other agrochemical products

- manufacture of insecticides, rodenticides, fungicides, herbicides, acaricides, molluscicides, biocides - manufacture of anti-sprouting products, plant growth regulators - manufacture of disinfectants (for agricultural and other use) - manufacture of other agrochemical products n.e.c.

Name
Manufacture of pesticides and other agrochemical 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

  • manufacture of insecticides, rodenticides, fungicides, herbicides, acaricides, molluscicides, biocides
  • manufacture of anti-sprouting products, plant growth regulators
  • manufacture of disinfectants (for agricultural and other use)
  • manufacture of other agrochemical products n.e.c.

Usually excludes

  • manufacture of fertilisers and nitrogen compounds, see 20.15

Source: the official APR activity classification.