Back to directory
26.60

Manufacture of irradiation, electromedical and electrotherapeutic equipment

- manufacture of irradiation apparatus and tubes (e.g. industrial, medical diagnostic, medical therapeutic, research, scientific): . beta-, gamma, X-ray or other radiation equipment - manufacture of CT scanners - manufacture of PET scanners - manufacture of magnetic resonance imaging (MRI) equipment - manufacture of medical ultrasound equipment - manufacture of electrocardiographs - manufacture of electromedical endoscopic equipment - manufacture of medical laser equipment - manufacture of pacemakers - manufacture

Name
Manufacture of irradiation, electromedical and electrotherapeutic 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

  • manufacture of irradiation apparatus and tubes (e.g. industrial, medical diagnostic, medical therapeutic, research, scientific):; beta-, gamma, X-ray or other radiation equipment
  • manufacture of CT scanners
  • manufacture of PET scanners
  • manufacture of magnetic resonance imaging (MRI) equipment
  • manufacture of medical ultrasound equipment
  • manufacture of electrocardiographs
  • manufacture of electromedical endoscopic equipment
  • manufacture of medical laser equipment
  • manufacture of pacemakers
  • manufacture of hearing aids

Usually excludes

  • manufacture of tanning beds, see 27.90

Source: the official APR activity classification.