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31.01

Manufacture of office and shop furniture

This class includes the manufacture of furniture of any kind, any material (except stone, concrete or ceramic) for any place and various purposes. - manufacture of chairs and seats for offices, workrooms, hotels, restaurants and public premises - manufacture of chairs and seats for theatres, cinemas and the like - manufacture of special furniture for shops: counters, display cases, shelves etc. - manufacture of office furniture - manufacture of laboratory benches, stools, and other laboratory seating, laboratory fu

Name
Manufacture of office and shop furniture
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 furniture of any kind, any material (except stone, concrete or ceramic) for any place and various purposes.
  • manufacture of chairs and seats for offices, workrooms, hotels, restaurants and public premises
  • manufacture of chairs and seats for theatres, cinemas and the like
  • manufacture of special furniture for shops: counters, display cases, shelves etc.
  • manufacture of office furniture
  • manufacture of laboratory benches, stools, and other laboratory seating, laboratory furniture (e.g. cabinets and tables)
  • manufacture of furniture for churches, schools, restaurants

Usually excludes

  • blackboards, see 28.23
  • manufacture of car seats, see 29.32
  • manufacture of railway car seats, see 30.20
  • manufacture of aircraft seats, see 30.30
  • manufacture of medical, surgical, dental or veterinary furniture, see 32.50
  • modular furniture attachment and installation, partition installation, laboratory equipment furniture installation, see 43.32

Source: the official APR activity classification.