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24.33

Cold forming or folding

- manufacture of open sections by progressive cold forming on a roll mill or folding on a press of flat-rolled products of steel - manufacture of cold-formed or cold-folded, ribbed sheets and sandwich panels

Name
Cold forming or folding
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 open sections by progressive cold forming on a roll mill or folding on a press of flat-rolled products of steel
  • manufacture of cold-formed or cold-folded, ribbed sheets and sandwich panels

Source: the official APR activity classification.