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32.12

Manufacture of jewellery and related articles

- production of worked pearls - production of precious and semi-precious stones in the worked state, including the working of industrial quality stones and synthetic or reconstructed precious or semi-precious stones - working of diamonds - manufacture of jewellery of precious metal or of base metals clad with precious metals, or precious or semi-precious stones, or of combinations of precious metal and precious or semi-precious stones or of other materials - manufacture of goldsmiths' articles of precious metals or

Name
Manufacture of jewellery and related articles
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

  • production of worked pearls
  • production of precious and semi-precious stones in the worked state, including the working of industrial quality stones and synthetic or reconstructed precious or semi-precious stones
  • working of diamonds
  • manufacture of jewellery of precious metal or of base metals clad with precious metals, or precious or semi-precious stones, or of combinations of precious metal and precious or semi-precious stones or of other materials
  • manufacture of goldsmiths' articles of precious metals or of base metals clad with precious metals:; dinnerware, flatware, hollowware, toilet articles, office or desk articles, articles for religious use etc.
  • manufacture of technical or laboratory articles of precious metal (except instruments and parts thereof): crucibles, spatulas, electroplating anodes etc.
  • manufacture of precious metal watch bands, wristbands, watch straps and cigarette cases

Usually excludes

  • manufacture of non-metal watch bands (fabric, leather, plastic etc.), see 15.12
  • manufacture of articles of base metal plated with precious metal (except imitation jewellery), see division 25
  • manufacture of watchcases, see 26.52
  • manufacture of (non-precious) metal watch bands, see 32.13
  • manufacture of imitation jewellery, see 32.13
  • repair of jewellery, see 95.25

Source: the official APR activity classification.