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23.13

Manufacture of hollow glass

- manufacture of bottles and other containers of glass or crystal - manufacture of drinking glasses and other domestic glass or crystal articles

Name
Manufacture of hollow glass
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 bottles and other containers of glass or crystal
  • manufacture of drinking glasses and other domestic glass or crystal articles

Usually excludes

  • manufacture of glass toys, see 32.40

Source: the official APR activity classification.