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23.31
Manufacture of ceramic tiles and flags
- manufacture of non-refractory ceramic hearth or wall tiles, mosaic cubes etc. - manufacture of non-refractory ceramic flags and paving
- Name
- Manufacture of ceramic tiles and flags
- Sector
- C - Manufacturing
Lump-sum tax
Usually eligible for lump-sum taxUsually 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 non-refractory ceramic hearth or wall tiles, mosaic cubes etc.
- manufacture of non-refractory ceramic flags and paving
Usually excludes
- manufacture of artificial stone (e.g. cultured marble), see 22.23
- manufacture of refractory ceramic products, see 23.20
- manufacture of ceramic bricks and roofing tiles, see 23.32