Manufacture of soap and detergents, cleaning and polishing preparations

- manufacture of organic surface-active agents - manufacture of paper, wadding, felt etc. coated or covered with soap or detergent - manufacture of glycerol - manufacture of soap, except cosmetic soap - manufacture of surface-active preparations: . washing powders in solid or liquid form and detergents . dish-washing preparations . textile softeners - manufacture of cleaning and polishing products: . preparations for perfuming or deodorising rooms . artificial waxes and prepared waxes . polishes and creams for leat

Name
Manufacture of soap and detergents, cleaning and polishing preparations
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 organic surface-active agents
  • manufacture of paper, wadding, felt etc. coated or covered with soap or detergent
  • manufacture of glycerol
  • manufacture of soap, except cosmetic soap
  • manufacture of surface-active preparations:; washing powders in solid or liquid form and detergents; dish-washing preparations; textile softeners
  • manufacture of cleaning and polishing products:; preparations for perfuming or deodorising rooms; artificial waxes and prepared waxes; polishes and creams for leather; polishes and creams for wood; polishes for coachwork, glass and metal; scouring pastes and powders, including paper, wadding etc. coated or covered with these

Usually excludes

  • manufacture of separate, chemically defined compounds, see 20.13, 20.14
  • manufacture of glycerol, synthesised from petroleum products, see 20.14
  • manufacture of cosmetic soap, see 20.42

Source: the official APR activity classification.