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25.40

Manufacture of weapons and ammunition

- manufacture of heavy weapons (artillery, mobile guns, rocket launchers, torpedo tubes, heavy machine guns) - manufacture of small arms (revolvers, shotguns, light machine guns) - manufacture of air or gas guns and pistols - manufacture of war ammunition

Name
Manufacture of weapons and ammunition
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 heavy weapons (artillery, mobile guns, rocket launchers, torpedo tubes, heavy machine guns)
  • manufacture of small arms (revolvers, shotguns, light machine guns)
  • manufacture of air or gas guns and pistols
  • manufacture of war ammunition

Usually excludes

  • manufacture of percussion caps, detonators or signalling flares, see 20.51
  • manufacture of cutlasses, swords, bayonets etc., see 25.71
  • manufacture of armoured vehicles for the transport of banknotes or valuables, see 29.10
  • manufacture of space vehicles, see 30.30
  • manufacture of tanks and other fighting vehicles, see 30.40

Source: the official APR activity classification.