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27.51

Manufacture of electric domestic appliances

- manufacture of domestic electric appliances: . refrigerators . freezers . dishwashers . washing and drying machines . vacuum cleaners . floor polishers . waste disposers . grinders, blenders, juice squeezers . tin openers . electric shavers, electric toothbrushes, and other electric personal care device . knife sharpeners . ventilating or recycling hoods - manufacture of domestic electrothermic appliances: . electric water heaters . electric blankets . electric dryers, combs, brushes, curlers . electric smoothing

Name
Manufacture of electric domestic appliances
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 domestic electric appliances:; refrigerators; freezers; dishwashers; washing and drying machines; vacuum cleaners; floor polishers; waste disposers; grinders, blenders, juice squeezers; tin openers; electric shavers, electric toothbrushes, and other electric personal care device; knife sharpeners; ventilating or recycling hoods
  • manufacture of domestic electrothermic appliances:; electric water heaters; electric blankets; electric dryers, combs, brushes, curlers; electric smoothing irons; space heaters and household-type fans, portable; electric ovens; microwave ovens; cookers, hotplates; toasters; coffee or tea makers; fry pans, roasters, grills, hoods; electric heating resistors etc.

Usually excludes

  • manufacture of commercial and industrial refrigerators and freezers, room air-conditioners, attic fans, permanent mount space heaters, and commercial ventilation and exhaust fans, commercial-type cooking equipment; commercial-type laundry, dry-cleaning, and pressing equipment; commercial, industrial, and institutional vacuum cleaners, see division 28
  • manufacture of household-type sewing machines, see 28.94
  • installation of central vacuum cleaning systems, 43.29

Source: the official APR activity classification.