Manufacture and processing of other glass, including technical glassware

- manufacture of laboratory, hygienic or pharmaceutical glassware - manufacture of clock or watch glasses, optical glass and optical elements not optically worked - manufacture of glassware used in imitation jewellery - manufacture of glass insulators and glass insulating fittings - manufacture of glass envelopes for lamps - manufacture of glass figurines - manufacture of glass paving blocks - manufacture of glass in rods or tubes

Name
Manufacture and processing of other glass, including technical glassware
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 laboratory, hygienic or pharmaceutical glassware
  • manufacture of clock or watch glasses, optical glass and optical elements not optically worked
  • manufacture of glassware used in imitation jewellery
  • manufacture of glass insulators and glass insulating fittings
  • manufacture of glass envelopes for lamps
  • manufacture of glass figurines
  • manufacture of glass paving blocks
  • manufacture of glass in rods or tubes

Usually excludes

  • manufacture of optical elements optically worked, see 26.70
  • manufacture of syringes and other medical laboratory equipment, see 32.50

Source: the official APR activity classification.