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25.71

Manufacture of cutlery

- manufacture of domestic cutlery such as knives, forks, spoons etc. - manufacture of other articles of cutlery: . cleavers and choppers . razors and razor blades . scissors and hair clippers - manufacture of cutlasses, swords, bayonets etc.

Name
Manufacture of cutlery
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 domestic cutlery such as knives, forks, spoons etc.
  • manufacture of other articles of cutlery:; cleavers and choppers; razors and razor blades; scissors and hair clippers
  • manufacture of cutlasses, swords, bayonets etc.

Usually excludes

  • manufacture of hollowware (pots, kettles etc.), dinnerware (bowls, platters etc.) or flatware (plates, saucers etc.), see 25.99
  • manufacture of cutlery of precious metal, see 32.12

Source: the official APR activity classification.