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25.73
Manufacture of tools
- manufacture of knives and cutting blades for machines or for mechanical appliances - manufacture of hand tools such as pliers, screwdrivers etc. - manufacture of non-power-driven agricultural hand tools - manufacture of saws and saw blades, including circular saw blades and chainsaw blades - manufacture of interchangeable tools for hand tools, whether or not power-operated, or for machine tools: drills, punches, milling cutters etc. - manufacture of press tools - manufacture of blacksmiths' tools: forges, anvils
- Name
- Manufacture of tools
- Sector
- C - Manufacturing
Lump-sum tax
Usually eligible for lump-sum taxUsually 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 knives and cutting blades for machines or for mechanical appliances
- manufacture of hand tools such as pliers, screwdrivers etc.
- manufacture of non-power-driven agricultural hand tools
- manufacture of saws and saw blades, including circular saw blades and chainsaw blades
- manufacture of interchangeable tools for hand tools, whether or not power-operated, or for machine tools: drills, punches, milling cutters etc.
- manufacture of press tools
- manufacture of blacksmiths' tools: forges, anvils etc.
- manufacture of moulding boxes and moulds (except ingot moulds)
- manufacture of vices, clamps
Usually excludes
- manufacture of power-driven hand tools, see 28.24
- manufacture of ingot moulds, see 28.91