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31.09

Manufacture of other furniture

- manufacture of sofas, sofa beds and sofa sets - manufacture of garden chairs and seats - manufacture of furniture for bedrooms, living rooms, gardens etc. - manufacture of cabinets for sewing machines, televisions etc.

Name
Manufacture of other 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

  • manufacture of sofas, sofa beds and sofa sets
  • manufacture of garden chairs and seats
  • manufacture of furniture for bedrooms, living rooms, gardens etc.
  • manufacture of cabinets for sewing machines, televisions etc.

Usually excludes

  • manufacture of pillows, pouffes, cushions, quilts and eiderdowns, see 13.92
  • manufacture of furniture of ceramics, concrete and stone, see 23.42, 23.69, 23.70
  • manufacture of lighting fittings or lamps, see 27.40
  • manufacture of car seats, see 29.32
  • manufacture of railway car seats, see 30.20
  • manufacture of aircraft seats, see 30.30
  • reupholstering and restoring of furniture, see 95.24

Source: the official APR activity classification.