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28.30

Manufacture of agricultural and forestry machinery

- manufacture of tractors used in agriculture and forestry - manufacture of walking (pedestrian-controlled) tractors - manufacture of mowers, including lawnmowers - manufacture of agricultural self-loading or self-unloading trailers or semi-trailers - manufacture of agricultural machinery for soil preparation, planting or fertilising: . ploughs, manure spreaders, seeders, harrows etc. - manufacture of harvesting or threshing machinery: . harvesters, threshers, sorters etc. - manufacture of milking machines - manufa

Name
Manufacture of agricultural and forestry machinery
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 tractors used in agriculture and forestry
  • manufacture of walking (pedestrian-controlled) tractors
  • manufacture of mowers, including lawnmowers
  • manufacture of agricultural self-loading or self-unloading trailers or semi-trailers
  • manufacture of agricultural machinery for soil preparation, planting or fertilising:; ploughs, manure spreaders, seeders, harrows etc.
  • manufacture of harvesting or threshing machinery:; harvesters, threshers, sorters etc.
  • manufacture of milking machines
  • manufacture of spraying machinery for agricultural use
  • manufacture of diverse agricultural machinery:; poultry-keeping machinery, bee-keeping machinery, equipment for preparing fodder etc.; machines for cleaning, sorting or grading eggs, fruit etc.

Usually excludes

  • manufacture of non-power-driven agricultural hand tools, see 25.73
  • manufacture of conveyors for farm use, see 28.22
  • manufacture of power-driven hand tools, see 28.24
  • manufacture of cream separators, see 28.93
  • manufacture of machinery to clean, sort or grade seed, grain or dried leguminous vegetables, see 28.93
  • manufacture of road tractors for semi-trailers, see 29.10
  • manufacture of road trailers or semi-trailers, see 29.20

Source: the official APR activity classification.