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28.93

Manufacture of machinery for food, beverage and tobacco processing

- manufacture of agricultural dryers - manufacture of machinery for the dairy industry: . cream separators . milk processing machinery (e.g. homogenisers) . milk converting machinery (e.g. butter chums, butter workers and moulding machines) . cheese-making machines (e.g. homogenisers, moulders, presses) etc. - manufacture of machinery for the grain milling industry: . machinery to clean, sort or grade seeds, grain or dried leguminous vegetables (winnowers, sieving belts, separators, grain brushing machines etc.) .

Name
Manufacture of machinery for food, beverage and tobacco processing
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 agricultural dryers
  • manufacture of machinery for the dairy industry:; cream separators; milk processing machinery (e.g. homogenisers); milk converting machinery (e.g. butter chums, butter workers and moulding machines); cheese-making machines (e.g. homogenisers, moulders, presses) etc.
  • manufacture of machinery for the grain milling industry:; machinery to clean, sort or grade seeds, grain or dried leguminous vegetables (winnowers, sieving belts, separators, grain brushing machines etc.); machinery to produce flour and meal etc. (grinding mills, feeders, sifters, bran cleaners, blenders, rice hullers, pea splitters)
  • manufacture of presses, crushers etc. used to make wine, cider, fruit juices etc.
  • manufacture of machinery for the bakery industry or for making macaroni, spaghetti or similar products:; bakery ovens, dough mixers, dough-dividers, moulders, slicers, cake depositing machines etc.
  • manufacture of machines and equipment to process diverse foods:; machinery to make confectionery, cocoa or chocolate; to manufacture sugar; for breweries; to process meat or poultry, to prepare fruit, nuts or vegetables; to prepare fish, shellfish or other seafood; machinery for filtering and purifying; other machinery for the industrial preparation or manufacture of food or drink
  • manufacture of machinery for the extraction or preparation of animal or vegetable fats or oils
  • manufacture of machinery for the preparation of tobacco and for the making of cigarettes or cigars, or for pipe or chewing tobacco or snuff
  • manufacture of machinery for the preparation of food in hotels and restaurants

Usually excludes

  • manufacture of food and milk irradiation equipment, see 26.60
  • manufacture of packing, wrapping and weighing machinery, see 28.29
  • manufacture of cleaning, sorting or grading machinery for eggs, fruit or other crops (except seeds, grains and dried leguminous vegetables), see 28.30

Source: the official APR activity classification.