Manufacture of bicycles and invalid carriages

- manufacture of non-motorised bicycles and other cycles, including (delivery) tricycles, tandems, children's bicycles and tricycles - manufacture of parts and accessories of bicycles - manufacture of invalid carriages with or without motor - manufacture of parts and accessories of invalid carriages - manufacture of baby carriages

Name: Manufacture of bicycles and invalid carriages
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 non-motorised bicycles and other cycles, including (delivery) tricycles, tandems, children's bicycles and tricycles
manufacture of parts and accessories of bicycles
manufacture of invalid carriages with or without motor
manufacture of parts and accessories of invalid carriages
manufacture of baby carriages

Usually excludes

manufacture of bicycles with auxiliary motor, see 30.91
manufacture of wheeled toys designed to be ridden, including plastic bicycles and tricycles, see 32.40

Source: the official APR activity classification.