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28.41

Manufacture of metal forming machinery

- manufacture of machine tools for working metals, including those using a laser beam, ultrasonic waves, plasma arc, magnetic pulse etc. - manufacture of machine tools for turning, drilling, milling, shaping, planing, boring, grinding etc. - manufacture of stamping or pressing machine tools - manufacture of punch presses, hydraulic presses, hydraulic brakes, drop hammers, forging machines etc. - manufacture of draw-benches, thread rollers or machines for working wires

Name
Manufacture of metal forming 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 machine tools for working metals, including those using a laser beam, ultrasonic waves, plasma arc, magnetic pulse etc.
  • manufacture of machine tools for turning, drilling, milling, shaping, planing, boring, grinding etc.
  • manufacture of stamping or pressing machine tools
  • manufacture of punch presses, hydraulic presses, hydraulic brakes, drop hammers, forging machines etc.
  • manufacture of draw-benches, thread rollers or machines for working wires

Usually excludes

  • manufacture of interchangeable tools, see 25.73
  • manufacture of electrical welding and soldering machines, see 27.90

Source: the official APR activity classification.