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23.32

Manufacture of bricks, tiles and construction products, in baked clay

- manufacture of structural non-refractory clay building materials: . manufacture of ceramic bricks, roofing tiles, chimney pots, pipes, conduits etc. - manufacture of flooring blocks in baked clay

Name
Manufacture of bricks, tiles and construction products, in baked clay
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 structural non-refractory clay building materials:; manufacture of ceramic bricks, roofing tiles, chimney pots, pipes, conduits etc.
  • manufacture of flooring blocks in baked clay

Usually excludes

  • manufacture of refractory ceramic products, see 23.20
  • manufacture of non-structural non-refractory ceramic products, see 23.4

Source: the official APR activity classification.