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26.70

Manufacture of optical instruments and photographic equipment

This class includes the manufacture of optical instruments and lenses, such as binoculars, microscopes (except electron, proton), telescopes, prisms and lenses (except ophthalmic); the coating or polishing of lenses (except ophthalmic); the mounting of lenses (except ophthalmic) and the manufacture of photographic equipment such as cameras and light meters. - manufacture of optical mirrors - manufacture of optical gun sighting equipment - manufacture of optical positioning equipment - manufacture of optical magnify

Name
Manufacture of optical instruments and photographic 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 optical instruments and lenses, such as binoculars, microscopes (except electron, proton), telescopes, prisms and lenses (except ophthalmic); the coating or polishing of lenses (except ophthalmic); the mounting of lenses (except ophthalmic) and the manufacture of photographic equipment such as cameras and light meters.
  • manufacture of optical mirrors
  • manufacture of optical gun sighting equipment
  • manufacture of optical positioning equipment
  • manufacture of optical magnifying instruments
  • manufacture of optical machinist's precision tools
  • manufacture of optical comparators
  • manufacture of film cameras and digital cameras
  • manufacture of motion picture and slide projectors
  • manufacture of overhead transparency projectors
  • manufacture of optical measuring and checking devices and instruments (e.g. fire control equipment, photographic light meters, range finders)
  • manufacture of lenses, optical microscopes, binoculars and telescopes

Usually excludes

  • manufacture of computer projectors, see 26.20
  • manufacture of commercial TV and video cameras, see 26.30
  • manufacture of household-type video cameras, see 26.40
  • manufacture of complete equipment using laser components, see manufacturing class by type of machinery (e.g. medical laser equipment, see 26.60)
  • manufacture of photocopy machinery, see 28.23
  • manufacture of ophthalmic goods, see 32.50

Source: the official APR activity classification.