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26.40

Manufacture of consumer electronics

This class includes the manufacture of electronic audio and video equipment for home entertainment, motor vehicle, public address systems and musical instrument amplification. - manufacture of video cassette recorders and duplicating equipment - manufacture of televisions - manufacture of television monitors and displays - manufacture of audio recording and duplicating systems - manufacture of stereo equipment - manufacture of radio receivers - manufacture of speaker systems - manufacture of household-type video ca

Name
Manufacture of consumer electronics
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 electronic audio and video equipment for home entertainment, motor vehicle, public address systems and musical instrument amplification.
  • manufacture of video cassette recorders and duplicating equipment
  • manufacture of televisions
  • manufacture of television monitors and displays
  • manufacture of audio recording and duplicating systems
  • manufacture of stereo equipment
  • manufacture of radio receivers
  • manufacture of speaker systems
  • manufacture of household-type video cameras
  • manufacture of jukeboxes
  • manufacture of amplifiers for musical instruments and public address systems
  • manufacture of microphones

Usually excludes

  • reproduction of recorded media (computer media, sound, video, etc.), see 18.2
  • manufacture of computer peripheral devices and computer monitors, see 26.20
  • manufacture of telephone answering machines, see 26.30
  • manufacture of paging equipment, see 26.30
  • manufacture of remote control devices (radio and infrared), see 26.30
  • manufacture of broadcast studio equipment such as reproduction equipment, transmitting and receiving antennas, commercial video cameras, see 26.30
  • manufacture of antennas, see 26.30
  • manufacture of digital cameras, see 26.70
  • manufacture of electronic games with fixed (non-replaceable) software, see 32.40

Source: the official APR activity classification.