Manufacture of other non-metallic mineral products n.e.c.

- manufacture of friction material and unmounted articles thereof with a base of mineral substances or of cellulose - manufacture of mineral insulating materials: . slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays and similar heat-insulating, sound-insulating or sound-absorbing materials - manufacture of articles of diverse mineral substances: . worked mica and articles of mica, of peat, of graphite (other than electrical articles) etc. - manufacture of articles of asphalt or s

Name: Manufacture of other non-metallic mineral products n.e.c.
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 friction material and unmounted articles thereof with a base of mineral substances or of cellulose
manufacture of mineral insulating materials:; slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays and similar heat-insulating, sound-insulating or sound-absorbing materials
manufacture of articles of diverse mineral substances:; worked mica and articles of mica, of peat, of graphite (other than electrical articles) etc.
manufacture of articles of asphalt or similar material, e.g. asphalt-based adhesives, coal tar pitch etc.
manufacture of carbon and graphite fibres and products (except electrodes and electrical applications)
manufacture of artificial corundum

Usually excludes

manufacture of glass wool and non-woven glass wool products, see 23.14
manufacture of graphite electrodes, see 27.90
manufacture of carbon or graphite gaskets, see 28.29

Source: the official APR activity classification.