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28.94

Manufacture of machinery for textile, apparel and leather production

- manufacture of textile machinery: . machines for preparing, producing, extruding, drawing, texturing or cutting man-made textile fibres, materials or yarns . machines for preparing textile fibres: cotton gins, bale breakers, garnetters, cotton spreaders, wool scourers, wool carbonisers, combs, carders, roving frames etc. . spinning machines . machines for preparing textile yarns: reelers, warpers and related machines . weaving machines (looms), including hand looms . knitting machines . machines for making knotte

Name
Manufacture of machinery for textile, apparel and leather production
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 textile machinery:; machines for preparing, producing, extruding, drawing, texturing or cutting man-made textile fibres, materials or yarns; machines for preparing textile fibres: cotton gins, bale breakers, garnetters, cotton spreaders, wool scourers, wool carbonisers, combs, carders, roving frames etc.; spinning machines; machines for preparing textile yarns: reelers, warpers and related machines; weaving machines (looms), including hand looms; knitting machines; machines for making knotted net, tulle, lace, braid etc.
  • manufacture of auxiliary machines or equipment for textile machinery:; dobbies, jacquards, automatic stop motions, shuttle changing mechanisms, spindles and spindle flyers etc.
  • manufacture of textile printing machinery
  • manufacture of machinery for fabric processing:; machinery for washing, bleaching, dyeing, dressing, finishing, coating or impregnating textile fabrics; manufacture of machines for reeling, unreeling, folding, cutting or pinking textile fabrics
  • manufacture of laundry machinery:; ironing machines, including fusing presses; commercial washing and drying machines; dry-cleaning machines
  • manufacture of sewing machines, sewing machine heads and sewing machine needles (whether or not for household use)
  • manufacture of machines for producing or finishing felt or non-wovens
  • manufacture of leather machines:; machinery for preparing, tanning or working hides, skins or leather; machinery for making or repairing footwear or other articles of hides, skins, leather or fur skins

Usually excludes

  • manufacture of paper or paperboard cards for use on jacquard machines, see 17.29
  • manufacture of domestic washing and drying machines, see 27.51
  • manufacture of calendaring machines, see 28.29
  • manufacture of machines used in bookbinding, see 28.99

Source: the official APR activity classification.