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23.49

Manufacture of other ceramic products

- manufacture of ceramic pots, jars and similar articles of a kind used for conveyance or packing of goods - manufacture of ceramic products n.e.c.

Name
Manufacture of other ceramic products
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 pots, jars and similar articles of a kind used for conveyance or packing of goods
  • manufacture of ceramic products n.e.c.

Usually excludes

  • manufacture of ceramic sanitary fixtures, see 23.42
  • manufacture of artificial teeth, see 32.50

Source: the official APR activity classification.