Precious metals production

- production of basic precious metals: . production and refining of unwrought or wrought precious metals: gold, silver, platinum etc. from ore and scrap - production of precious metal alloys - production of precious metal semi-products - production of silver rolled onto base metals - production of gold rolled onto base metals or silver - production of platinum and platinum group metals rolled onto gold, silver or base metals

Name: Precious metals production
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

production of basic precious metals:; production and refining of unwrought or wrought precious metals: gold, silver, platinum etc. from ore and scrap
production of precious metal alloys
production of precious metal semi-products
production of silver rolled onto base metals
production of gold rolled onto base metals or silver
production of platinum and platinum group metals rolled onto gold, silver or base metals

Usually excludes

casting of non-ferrous metals, see 24.53, 24.54
manufacture of precious metal jewellery, see 32.12

Source: the official APR activity classification.