Back to directory
28.91

Manufacture of machinery for metallurgy

- manufacture of machines and equipment for handling hot metals: . converters, ingot moulds, ladles, casting machines - manufacture of metal-rolling mills and rolls for such mills

Name
Manufacture of machinery for metallurgy
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 machines and equipment for handling hot metals:; converters, ingot moulds, ladles, casting machines
  • manufacture of metal-rolling mills and rolls for such mills

Usually excludes

  • manufacture of draw-benches, see 28.41
  • manufacture of moulding boxes and moulds (except ingot moulds), see 25.73
  • manufacture of machines for forming foundry moulds, see 28.99

Source: the official APR activity classification.