Manufacture of basic iron and steel and of ferro-alloys

- operation of blast furnaces, steel converters, rolling and finishing mills - production of pig iron and spiegeleisen in pigs, blocks or other primary forms - production of ferro-alloys - production of ferrous products by direct reduction of iron and other spongy ferrous products - production of iron of exceptional purity by electrolysis or other chemical processes - remelting of scrap ingots of iron or steel - production of granular iron and iron powder - production of steel in ingots or other primary forms - pro

Name
Manufacture of basic iron and steel and of ferro-alloys
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

  • operation of blast furnaces, steel converters, rolling and finishing mills
  • production of pig iron and spiegeleisen in pigs, blocks or other primary forms
  • production of ferro-alloys
  • production of ferrous products by direct reduction of iron and other spongy ferrous products
  • production of iron of exceptional purity by electrolysis or other chemical processes
  • remelting of scrap ingots of iron or steel
  • production of granular iron and iron powder
  • production of steel in ingots or other primary forms
  • production of semi-finished products of steel
  • manufacture of hot-rolled and cold-rolled flat-rolled products of steel
  • manufacture of hot-rolled bars and rods of steel
  • manufacture of hot-rolled open sections of steel

Usually excludes

  • cold drawing of bars, see 24.31

Source: the official APR activity classification.