Manufacture of loaded electronic boards

- manufacture of loaded printed circuit boards - loading of components onto printed circuit boards - manufacture of interface cards (e.g. sound, video, controllers, network, modems)

Name: Manufacture of loaded electronic boards
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 loaded printed circuit boards
loading of components onto printed circuit boards
manufacture of interface cards (e.g. sound, video, controllers, network, modems)

Usually excludes

printing of smart cards, see 18.12
manufacture of bare printed circuit boards, see 26.11

Source: the official APR activity classification.