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23.52

Manufacture of lime and plaster

- manufacture of quicklime, slaked lime and hydraulic lime - manufacture of plasters of calcined gypsum or calcined sulphate

Name
Manufacture of lime and plaster
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 quicklime, slaked lime and hydraulic lime
  • manufacture of plasters of calcined gypsum or calcined sulphate

Usually excludes

  • manufacture of articles of plaster, see 23.62, 23.69

Source: the official APR activity classification.