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28.23

Manufacture of office machinery and equipment (except computers and peripheral equipment)

- manufacture of calculating machines - manufacture of adding machines, cash registers - manufacture of calculators, electronic or not - manufacture of postage meters, mail handling machines (envelope stuffing, sealing and addressing machinery; opening, sorting, scanning), collating machinery - manufacture of typewriters - manufacture of stenography machines - manufacture of office-type binding equipment (i.e. plastic or tape binding) - manufacture of cheque writing machines - manufacture of coin counting and coin

Name
Manufacture of office machinery and equipment (except computers and peripheral 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

  • manufacture of calculating machines
  • manufacture of adding machines, cash registers
  • manufacture of calculators, electronic or not
  • manufacture of postage meters, mail handling machines (envelope stuffing, sealing and addressing machinery; opening, sorting, scanning), collating machinery
  • manufacture of typewriters
  • manufacture of stenography machines
  • manufacture of office-type binding equipment (i.e. plastic or tape binding)
  • manufacture of cheque writing machines
  • manufacture of coin counting and coin wrapping machinery
  • manufacture of pencil sharpeners
  • manufacture of staplers and staple removers
  • manufacture of voting machines

Usually excludes

  • manufacture of computers and peripheral equipment, see 26.20

Source: the official APR activity classification.