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20.53

Manufacture of essential oils

- manufacture of extracts of natural aromatic products - manufacture of resinoids - manufacture of mixtures of odoriferous products for the manufacture of perfumes or food

Name
Manufacture of essential oils
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 extracts of natural aromatic products
  • manufacture of resinoids
  • manufacture of mixtures of odoriferous products for the manufacture of perfumes or food

Usually excludes

  • manufacture of synthetic aromatic products, see 20.14
  • manufacture of perfumes and toilet preparations, see 20.42

Source: the official APR activity classification.