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27.90

Manufacture of other electrical equipment

This class includes the manufacture of miscellaneous electrical equipment other than motors, generators and transformers, batteries and accumulators, wires and wiring devices, lighting equipment or domestic appliances. - manufacture of battery chargers, solid-state - manufacture of door opening and closing devices, electrical - manufacture of electric bells - manufacture of extension cords made from purchased insulated wire - manufacture of ultrasonic cleaning machines (except laboratory and dental) - manufacture o

Name
Manufacture of other electrical 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 miscellaneous electrical equipment other than motors, generators and transformers, batteries and accumulators, wires and wiring devices, lighting equipment or domestic appliances.
  • manufacture of battery chargers, solid-state
  • manufacture of door opening and closing devices, electrical
  • manufacture of electric bells
  • manufacture of extension cords made from purchased insulated wire
  • manufacture of ultrasonic cleaning machines (except laboratory and dental)
  • manufacture of tanning beds
  • manufacture of solid state inverters, rectifying apparatus, fuel cells, regulated and unregulated power supplies
  • manufacture of uninterruptible power supplies (UPS)
  • manufacture of surge suppressors (except for distribution level voltage)
  • manufacture of appliance cords, extension cords, and other electrical cord sets with insulated wire and connectors
  • manufacture of carbon and graphite electrodes, contacts, and other electrical carbon and graphite products

Usually excludes

  • manufacture of porcelain electrical insulators, see 23.43
  • manufacture of carbon and graphite fibres and products (except electrodes and electrical applications), see 23.99
  • manufacture of electronic component-type rectifiers, voltage regulating integrated circuits, power converting integrated circuits, electronic capacitors, electronic resistors, and similar devices, see 26.11
  • manufacture of transformers, motors, generators, switchgear, relays and industrial controls, see 27.1
  • manufacture of batteries, see 27.20
  • manufacture of communication and energy wire, current-carrying and non current-carrying wiring devices, see 27.3
  • manufacture of lighting equipment, see 27.40
  • manufacture of household-type appliances, see 27.5
  • manufacture of non-electrical welding and soldering equipment, see 28.29
  • manufacture of motor vehicle electrical equipment, such as generators, alternators, spark plugs, ignition wiring harnesses, power window and door systems, voltage regulators, see 29.31

Source: the official APR activity classification.