Back to directory
28.99

Manufacture of other special-purpose machinery n.e.c.

This class includes the manufacture of special-purpose machinery not elsewhere classified. - manufacture of dryers for wood, paper pulp, paper or paperboard and other materials (except for agricultural products and textiles) - manufacture of printing and bookbinding machines and machines for activities supporting printing on a variety of materials - manufacture of machinery for producing tiles, bricks, shaped ceramic pastes, pipes, graphite electrodes, blackboard chalk etc. - manufacture of semi-conductor manufactu

Name
Manufacture of other special-purpose machinery n.e.c.
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

  • This class includes the manufacture of special-purpose machinery not elsewhere classified.
  • manufacture of dryers for wood, paper pulp, paper or paperboard and other materials (except for agricultural products and textiles)
  • manufacture of printing and bookbinding machines and machines for activities supporting printing on a variety of materials
  • manufacture of machinery for producing tiles, bricks, shaped ceramic pastes, pipes, graphite electrodes, blackboard chalk etc.
  • manufacture of semi-conductor manufacturing machinery
  • manufacture of industrial robots performing multiple tasks for special purposes
  • manufacture of diverse special-purpose machinery and equipment:; machines to assemble electric or electronic lamps, tubes (valves) or bulbs; machines for production or hot-working of glass or glassware, glass fibre or yarn; machinery or apparatus for isotopic separation
  • manufacture of tyre alignment and balancing equipment; balancing equipment (except wheel balancing)
  • manufacture of central greasing systems
  • manufacture of aircraft launching gear, aircraft carrier catapults and related equipment
  • manufacture of automatic bowling alley equipment (e.g. pin-setters)
  • manufacture of roundabouts, swings, shooting galleries and other fairground amusements

Usually excludes

  • manufacture of household appliances, see 27.5
  • manufacture of photocopy machines etc., see 28.23
  • manufacture of machinery or equipment to work hard rubber, hard plastics or cold glass, see 28.49
  • manufacture of ingot moulds, see 28.91

Source: the official APR activity classification.