Treatment and coating of metals

- plating, anodising etc. of metals - heat treatment of metals - deburring, sandblasting, tumbling, cleaning of metals - colouring, engraving of metals - non-metallic coating of metals: . plasticising, enamelling, lacquering etc. - hardening, buffing of metals

Name: Treatment and coating of metals
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

plating, anodising etc. of metals
heat treatment of metals
deburring, sandblasting, tumbling, cleaning of metals
colouring, engraving of metals
non-metallic coating of metals:; plasticising, enamelling, lacquering etc.
hardening, buffing of metals

Usually excludes

activities of farriers, see 01.62
printing onto metals, see 18.12
metal coating of plastics, see 22.29
rolling precious metals onto base metals or other metals, see 24.41, 24.42, 24.43, 24.44
"while-you-wait" engraving services, see 95.29

Source: the official APR activity classification.