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25.99

Manufacture of other fabricated metal products n.e.c.

- manufacture of metal household articles: . flatware: plates, saucers etc. . hollowware: pots, kettles etc. . dinnerware: bowls, platters etc. . saucepans, frying pans and other non-electrical utensils for use at the table or in the kitchen . small hand-operated kitchen appliances and accessories . metal scouring pads - manufacture of building components of zinc: gutters, roof capping, baths, sinks, washbasins and similar articles - manufacture of metal goods for office use, except furniture - manufacture of safes

Name
Manufacture of other fabricated metal products n.e.c.
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 metal household articles:; flatware: plates, saucers etc.; hollowware: pots, kettles etc.; dinnerware: bowls, platters etc.; saucepans, frying pans and other non-electrical utensils for use at the table or in the kitchen; small hand-operated kitchen appliances and accessories; metal scouring pads
  • manufacture of building components of zinc: gutters, roof capping, baths, sinks, washbasins and similar articles
  • manufacture of metal goods for office use, except furniture
  • manufacture of safes, strongboxes, armoured doors etc.
  • manufacture of various metal articles:; ship propellers and blades thereof; anchors; bells; assembled railway track fixtures; clasps, buckles, hooks; metal ladder; metal signs, including road signs
  • manufacture of foil bags
  • manufacture of permanent metallic magnets
  • manufacture of metal vacuum jugs and bottles
  • manufacture of metal badges and metal military insignia
  • manufacture of metal hair curlers, metal umbrella handles and frames, combs

Usually excludes

  • manufacture of swords, bayonets, see 25.71
  • manufacture of shopping carts, see 30.99
  • manufacture of metal furniture, see 31.01, 31.02, 31.09
  • manufacture of sports goods, see 32.30
  • manufacture of games and toys, see 32.40

Source: the official APR activity classification.