Manufacture of magnetic and optical media

This class includes the manufacture of magnetic and optical recording media. - manufacture of blank magnetic audio and video tapes - manufacture of blank magnetic audio and video cassettes - manufacture of blank diskettes - manufacture of blank optical discs - manufacture of hard drive media

Name: Manufacture of magnetic and optical media
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 magnetic and optical recording media.
manufacture of blank magnetic audio and video tapes
manufacture of blank magnetic audio and video cassettes
manufacture of blank diskettes
manufacture of blank optical discs
manufacture of hard drive media

Usually excludes

reproduction of recorded media (computer media, sound, video, etc.), see 18.2

Source: the official APR activity classification.