Manufacture of ceramic household and ornamental articles

- manufacture of ceramic tableware and other domestic or toilet articles - manufacture of statuettes and other ornamental ceramic articles

Name
Manufacture of ceramic household and ornamental articles
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 ceramic tableware and other domestic or toilet articles
  • manufacture of statuettes and other ornamental ceramic articles

Usually excludes

  • manufacture of imitation jewellery, see 32.13
  • manufacture of ceramic toys, see 32.40

Source: the official APR activity classification.