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26.30

Manufacture of communication equipment

This class includes the manufacture of telephone and data communications equipment used to move signals electronically over wires or through the air such as radio and television broadcast and wireless communications equipment. - manufacture of central office switching equipment - manufacture of cordless telephones - manufacture of private branch exchange (PBX) equipment - manufacture of telephone and facsimile equipment, including telephone answering machines - manufacture of data communications equipment, such as

Name
Manufacture of communication equipment
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 telephone and data communications equipment used to move signals electronically over wires or through the air such as radio and television broadcast and wireless communications equipment.
  • manufacture of central office switching equipment
  • manufacture of cordless telephones
  • manufacture of private branch exchange (PBX) equipment
  • manufacture of telephone and facsimile equipment, including telephone answering machines
  • manufacture of data communications equipment, such as bridges, routers, and gateways
  • manufacture of transmitting and receiving antenna
  • manufacture of cable television equipment
  • manufacture of pagers
  • manufacture of cellular phones
  • manufacture of mobile communication equipment
  • manufacture of radio and television studio and broadcasting equipment, including television cameras

Usually excludes

  • manufacture of electronic components and subassemblies used in communications equipment, including internal/external computer modems, see 26.1
  • manufacture of loaded electronic boards, see 26.12
  • manufacture of computers and computer peripheral equipment, see 26.20
  • manufacture of consumer audio and video equipment, see 26.40
  • manufacture of GPS devices, see 26.51
  • manufacture of electronic scoreboards, see 27.90
  • manufacture of traffic lights, see 27.90

Source: the official APR activity classification.