Manufacture of electronic components

This class includes the manufacture of semi-conductors and other components for electronic applications. - manufacture of capacitors, electronic - manufacture of resistors, electronic - manufacture of microprocessors - manufacture of electron tubes - manufacture of electronic connectors - manufacture of bare printed circuit boards - manufacture of integrated circuits (analog, digital or hybrid) - manufacture of diodes, transistors and related discrete devices - manufacture of inductors (e.g. chokes, coils, transfor

Name
Manufacture of electronic components
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

  • This class includes the manufacture of semi-conductors and other components for electronic applications.
  • manufacture of capacitors, electronic
  • manufacture of resistors, electronic
  • manufacture of microprocessors
  • manufacture of electron tubes
  • manufacture of electronic connectors
  • manufacture of bare printed circuit boards
  • manufacture of integrated circuits (analog, digital or hybrid)
  • manufacture of diodes, transistors and related discrete devices
  • manufacture of inductors (e.g. chokes, coils, transformers), electronic component type
  • manufacture of electronic crystals and crystal assemblies
  • manufacture of solenoids, switches and transducers for electronic applications

Usually excludes

  • printing of smart cards, see 18.12
  • manufacture of computer and television displays, see 26.20, 26.40
  • manufacture of modems (carrier equipment), see 26.30
  • manufacture of X-ray tubes and similar irradiation devices, see 26.60
  • manufacture of optical equipment and instruments, see 26.70
  • manufacture of similar devices for electrical applications, see division 27
  • manufacture of fluorescent ballasts, see 27.11
  • manufacture of electrical relays, see 27.12
  • manufacture of electrical wiring devices, see 27.33
  • manufacture of complete equipment is classified elsewhere based on complete equipment classification

Source: the official APR activity classification.