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27.20

Manufacture of batteries and accumulators

This class includes the manufacture of non-rechargeable and rechargeable batteries. - manufacture of primary cells and primary batteries . cells containing manganese dioxide, mercuric dioxide, silver oxide etc. - manufacture of electric accumulators, including parts thereof: . separators, containers, covers - manufacture of lead acid batteries - manufacture of NiCad batteries - manufacture of NiMH batteries - manufacture of lithium batteries - manufacture of dry cell batteries - manufacture of wet cell batteries

Name
Manufacture of batteries and accumulators
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 non-rechargeable and rechargeable batteries.
  • manufacture of primary cells and primary batteries; cells containing manganese dioxide, mercuric dioxide, silver oxide etc.
  • manufacture of electric accumulators, including parts thereof:; separators, containers, covers
  • manufacture of lead acid batteries
  • manufacture of NiCad batteries
  • manufacture of NiMH batteries
  • manufacture of lithium batteries
  • manufacture of dry cell batteries
  • manufacture of wet cell batteries

Source: the official APR activity classification.