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23.51

Manufacture of cement

- manufacture of clinkers and hydraulic cements, including Portland, aluminous cement, slag cement and superphosphate cements

Name
Manufacture of cement
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 clinkers and hydraulic cements, including Portland, aluminous cement, slag cement and superphosphate cements

Usually excludes

  • manufacture of refractory mortars, concrete etc., see 23.20
  • manufacture of ready-mixed and dry-mix concrete and mortars, see 23.63, 23.64
  • manufacture of articles of cement, see 23.69
  • manufacture of cements used in dentistry, see 32.50

Source: the official APR activity classification.