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31.03

Manufacture of mattresses

- manufacture of mattresses: . mattresses fitted with springs or stuffed or internally fitted with a supporting material . uncovered cellular rubber or plastic mattresses - manufacture of mattress supports

Name
Manufacture of mattresses
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 mattresses:; mattresses fitted with springs or stuffed or internally fitted with a supporting material; uncovered cellular rubber or plastic mattresses
  • manufacture of mattress supports

Usually excludes

  • manufacture of inflatable rubber mattresses, see 22.19
  • manufacture of rubber waterbed mattresses, see 22.19

Source: the official APR activity classification.