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20.42

Manufacture of perfumes and toilet preparations

- manufacture of perfumes and toilet preparations: . perfumes and toilet water . beauty and make-up preparations . sunburn prevention and suntan preparations . manicure and pedicure preparations . shampoos, hair lacquers, waving and straightening preparations . dentifrices and preparations for oral hygiene, including denture fixative preparations . shaving preparations, including pre-shave and aftershave preparations . deodorants and bath salts . depilatories - manufacture of cosmetic soap

Name
Manufacture of perfumes and toilet 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 perfumes and toilet preparations:; perfumes and toilet water; beauty and make-up preparations; sunburn prevention and suntan preparations; manicure and pedicure preparations; shampoos, hair lacquers, waving and straightening preparations; dentifrices and preparations for oral hygiene, including denture fixative preparations; shaving preparations, including pre-shave and aftershave preparations; deodorants and bath salts; depilatories
  • manufacture of cosmetic soap

Usually excludes

  • extraction and refining of natural essential oils, see 20.53

Source: the official APR activity classification.