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28.21
Manufacture of ovens, furnaces and furnace burners
- manufacture of electrical and other industrial and laboratory furnaces and ovens, including incinerators - manufacture of burners - manufacture of permanent mount electric space heaters, electric swimming pool heaters - manufacture of permanent mount non-electric household heating equipment, such as solar heating, steam heating, oil heat and similar furnaces and heating equipment - manufacture of electric household-type furnaces (electric forced air furnaces, heat pumps, etc.), non-electric household forced air f
- Name
- Manufacture of ovens, furnaces and furnace burners
- Sector
- C - Manufacturing
Lump-sum tax
Usually eligible for lump-sum taxUsually 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 electrical and other industrial and laboratory furnaces and ovens, including incinerators
- manufacture of burners
- manufacture of permanent mount electric space heaters, electric swimming pool heaters
- manufacture of permanent mount non-electric household heating equipment, such as solar heating, steam heating, oil heat and similar furnaces and heating equipment
- manufacture of electric household-type furnaces (electric forced air furnaces, heat pumps, etc.), non-electric household forced air furnaces
Usually excludes
- manufacture of household ovens, see 27.51
- manufacture of agricultural dryers, see 28.93
- manufacture of bakery ovens, see 28.93
- manufacture of dryers for wood, paper pulp, paper or paperboard, see 28.99
- manufacture of medical, surgical or laboratory sterilisers, see 32.50
- manufacture of (dental) laboratory furnaces, see 32.50