Manufacture of power-driven hand tools

- manufacture of hand tools, with self-contained electric or non-electric motor or pneumatic drive, such as: . circular or reciprocating saws . chain saws . drills and hammer drills . hand held power sanders . pneumatic nailers . buffers . routers . grinders . staplers . pneumatic rivet guns . planers . shears and nibblers . impact wrenches . powder actuated nailers

Name: Manufacture of power-driven hand tools
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 hand tools, with self-contained electric or non-electric motor or pneumatic drive, such as:; circular or reciprocating saws; chain saws; drills and hammer drills; hand held power sanders; pneumatic nailers; buffers; routers; grinders; staplers; pneumatic rivet guns; planers; shears and nibblers; impact wrenches; powder actuated nailers

Usually excludes

manufacture of interchangeable tools for hand tools, see 25.73
manufacture of electrical hand held soldering and welding equipment, see 27.90

Source: the official APR activity classification.