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20.51

Manufacture of explosives

- manufacture of propellant powders - manufacture of explosives and pyrotechnic products, including percussion caps, detonators, signalling flares etc.

Name
Manufacture of explosives
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 propellant powders
  • manufacture of explosives and pyrotechnic products, including percussion caps, detonators, signalling flares etc.

Source: the official APR activity classification.