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28.29

Manufacture of other general-purpose machinery n.e.c.

- manufacture of weighing machinery (other than sensitive laboratory balances): . household and shop scales, platform scales, scales for continuous weighing, weighbridges, weights etc. - manufacture of filtering or purifying machinery and apparatus for liquids - manufacture of equipment for projecting, dispersing or spraying liquids or powders: . spray guns, fire extinguishers, sandblasting machines, steam cleaning machines etc. - manufacture of packing and wrapping machinery: . filling, closing, sealing, capsuling

Name
Manufacture of other general-purpose machinery n.e.c.
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 weighing machinery (other than sensitive laboratory balances):; household and shop scales, platform scales, scales for continuous weighing, weighbridges, weights etc.
  • manufacture of filtering or purifying machinery and apparatus for liquids
  • manufacture of equipment for projecting, dispersing or spraying liquids or powders:; spray guns, fire extinguishers, sandblasting machines, steam cleaning machines etc.
  • manufacture of packing and wrapping machinery:; filling, closing, sealing, capsuling or labelling machines etc.
  • manufacture of machinery for cleaning or drying bottles and for aerating beverages
  • manufacture of distilling or rectifying plant for petroleum refineries, chemical industries, beverage industries etc.
  • manufacture of gas generators
  • manufacture of calendaring or other rolling machines and cylinders thereof (except for metal and glass)
  • manufacture of centrifuges (except cream separators and clothes dryers)
  • manufacture of gaskets and similar joints made of a combination of materials or layers of the same material
  • manufacture of automatic goods vending machines
  • manufacture of levels, tape measures and similar hand tools, machinists' precision tools (except optical)

Usually excludes

  • manufacture of sensitive (laboratory-type) balances, see 26.51
  • manufacture of domestic refrigerating or freezing equipment, see 27.51
  • manufacture of domestic fans, see 27.51
  • manufacture of electrical welding and soldering equipment, see 27.90
  • manufacture of agricultural spraying machinery, see 28.30
  • manufacture of metal or glass rolling machinery and cylinders thereof, see 28.91, 28.99
  • manufacture of agricultural dryers, see 28.93
  • manufacture of machinery for filtering or purifying food, see 28.93
  • manufacture of cream separators, see 28.93
  • manufacture of commercial clothes dryers, see 28.94
  • manufacture of textile printing machinery, see 28.94

Source: the official APR activity classification.