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23.70
Cutting, shaping and finishing of stone
- cutting, shaping and finishing of stone for use in construction, in cemeteries, on roads, as roofing etc. - manufacture of stone furniture
- Name
- Cutting, shaping and finishing of stone
- Sector
- C - Manufacturing
Lump-sum tax
Usually eligible for lump-sum taxUsually 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
- cutting, shaping and finishing of stone for use in construction, in cemeteries, on roads, as roofing etc.
- manufacture of stone furniture
Usually excludes
- activities carried out by operators of quarries, e.g. production of rough cut stone, see 08.11
- production of millstones, abrasive stones and similar products, see 23.9