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20.30

Manufacture of paints, varnishes and similar coatings, printing ink and mastics

- manufacture of paints and varnishes, enamels or lacquers - manufacture of prepared pigments and dyes, opacifiers and colours - manufacture of vitrifiable enamels and glazes and engobes and similar preparations - manufacture of mastics - manufacture of caulking compounds and similar non-refractory filling or surfacing preparations - manufacture of organic composite solvents and thinners - manufacture of prepared paint or varnish removers - manufacture of printing ink

Name
Manufacture of paints, varnishes and similar coatings, printing ink and mastics
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 paints and varnishes, enamels or lacquers
  • manufacture of prepared pigments and dyes, opacifiers and colours
  • manufacture of vitrifiable enamels and glazes and engobes and similar preparations
  • manufacture of mastics
  • manufacture of caulking compounds and similar non-refractory filling or surfacing preparations
  • manufacture of organic composite solvents and thinners
  • manufacture of prepared paint or varnish removers
  • manufacture of printing ink

Usually excludes

  • manufacture of dyestuffs and pigments, see 20.12
  • manufacture of writing and drawing ink, see 20.59

Source: the official APR activity classification.