Back to directory
27.33

Manufacture of wiring devices

This class includes the manufacture of current-carrying and non current-carrying wiring devices for electrical circuits regardless of material. - manufacture of bus bars, electrical conductors (except switchgear-type) - manufacture of GFCI (ground fault circuit interrupters) - manufacture of lamp holders - manufacture of lightning arrestors and coils - manufacture of switches for electrical wiring (e.g. pressure, pushbutton, snap, tumbler switches) - manufacture of electrical outlets or sockets - manufacture of box

Name
Manufacture of wiring devices
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 current-carrying and non current-carrying wiring devices for electrical circuits regardless of material.
  • manufacture of bus bars, electrical conductors (except switchgear-type)
  • manufacture of GFCI (ground fault circuit interrupters)
  • manufacture of lamp holders
  • manufacture of lightning arrestors and coils
  • manufacture of switches for electrical wiring (e.g. pressure, pushbutton, snap, tumbler switches)
  • manufacture of electrical outlets or sockets
  • manufacture of boxes for electrical wiring (e.g. junction, outlet, switch boxes)
  • manufacture of electrical conduit and fitting
  • manufacture of transmission pole and line hardware
  • manufacture of plastic non current carrying wiring devices including plastic junction boxes, face plates and similar, plastic pole line fittings and switch covers

Usually excludes

  • manufacture of ceramic insulators, see 23.43
  • manufacture of electronic component-type connectors, sockets, and switches, see 26.11

Source: the official APR activity classification.