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28.14

Manufacture of other taps and valves

- manufacture of industrial taps and valves, including regulating valves and intake taps - manufacture of sanitary taps and valves - manufacture of heating taps and valves

Name
Manufacture of other taps and valves
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 industrial taps and valves, including regulating valves and intake taps
  • manufacture of sanitary taps and valves
  • manufacture of heating taps and valves

Usually excludes

  • manufacture of valves of unhardened vulcanised rubber, glass or of ceramic materials, see 22.19, 23.19 or 23.44
  • manufacture of inlet and exhaust valves of internal combustion engines, see 28.11
  • manufacture of hydraulic and pneumatic valves and air preparation equipment for use in pneumatic systems, see 28.12

Source: the official APR activity classification.