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24.44

Copper production

- production of copper from ores - production of copper from electrolytic refining of copper waste and scrap - production of copper alloys - manufacture of fuse wire or strip - semi-manufacture of copper

Name
Copper 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 copper from ores
  • production of copper from electrolytic refining of copper waste and scrap
  • production of copper alloys
  • manufacture of fuse wire or strip
  • semi-manufacture of copper

Usually excludes

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

Source: the official APR activity classification.