Manufacture of pharmaceutical preparations

- manufacture of medicaments: . antisera and other blood fractions . vaccines . diverse medicaments, including homeopathic preparations - manufacture of chemical contraceptive products for external use and hormonal contraceptive medicaments - manufacture of medical diagnostic preparations, including pregnancy tests - manufacture of radioactive in-vivo diagnostic substances - manufacture of biotech pharmaceuticals

Name: Manufacture of pharmaceutical 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 medicaments:; antisera and other blood fractions; vaccines; diverse medicaments, including homeopathic preparations
manufacture of chemical contraceptive products for external use and hormonal contraceptive medicaments
manufacture of medical diagnostic preparations, including pregnancy tests
manufacture of radioactive in-vivo diagnostic substances
manufacture of biotech pharmaceuticals

Usually excludes

manufacture of herb infusions (mint, vervain, chamomile etc.), see 10.83
manufacture of dental fillings and dental cement, see 32.50
manufacture of bone reconstruction cements, see 32.50
manufacture of surgical drapes, see 32.50
wholesale of pharmaceuticals, see 46.46
retail sale of pharmaceuticals, see 47.73
research and development for pharmaceuticals and biotech pharmaceuticals, see 72.1
packaging of pharmaceuticals, see 82.92

Source: the official APR activity classification.