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24.45

Other non-ferrous metal production

- production of chrome, manganese, nickel etc. from ores or oxides - production of chrome, manganese, nickel etc. from electrolytic and aluminothermic refining of chrome, manganese, nickel etc., waste and scrap - production of alloys of chrome, manganese, nickel etc. - semi-manufacture of chrome, manganese, nickel etc. - production of mattes of nickel

Name
Other non-ferrous metal 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 chrome, manganese, nickel etc. from ores or oxides
  • production of chrome, manganese, nickel etc. from electrolytic and aluminothermic refining of chrome, manganese, nickel etc., waste and scrap
  • production of alloys of chrome, manganese, nickel etc.
  • semi-manufacture of chrome, manganese, nickel etc.
  • production of mattes of nickel

Usually excludes

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

Source: the official APR activity classification.