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23.42

Manufacture of ceramic sanitary fixtures

- manufacture of ceramic sanitary fixtures, e.g. sinks, baths, bidets, water closet pans etc. - manufacture of other ceramic fixtures

Name
Manufacture of ceramic sanitary fixtures
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 sanitary fixtures, e.g. sinks, baths, bidets, water closet pans etc.
  • manufacture of other ceramic fixtures

Usually excludes

  • manufacture of refractory ceramic goods, see 23.20
  • manufacture of ceramic building materials, see 23.3

Source: the official APR activity classification.