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24.42

Aluminium production

- production of aluminium from alumina - production of aluminium from electrolytic refining of aluminium waste and scrap - production of aluminium alloys - semi-manufacture of aluminium

Name
Aluminium 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 aluminium from alumina
  • production of aluminium from electrolytic refining of aluminium waste and scrap
  • production of aluminium alloys
  • semi-manufacture of aluminium

Usually excludes

  • casting of non-ferrous metals, see 24.53, 24.54

Source: the official APR activity classification.