Manufacture of plastic plates, sheets, tubes and profiles

- manufacture of semi-manufactures of plastic products: . plastic plates, sheets, blocks, film, foil, strip etc. (whether self-adhesive or not) - manufacture of finished plastic products: . plastic tubes, pipes and hoses; hose and pipe fittings . cellophane film or sheet

Name: Manufacture of plastic plates, sheets, tubes and profiles
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 semi-manufactures of plastic products:; plastic plates, sheets, blocks, film, foil, strip etc. (whether self-adhesive or not)
manufacture of finished plastic products:; plastic tubes, pipes and hoses; hose and pipe fittings; cellophane film or sheet

Usually excludes

manufacture of plastics in primary forms, see 20.16
manufacture of articles of synthetic or natural rubber, see 22.1

Source: the official APR activity classification.