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32.13
Manufacture of imitation jewellery and related articles
- manufacture of costume or imitation jewellery: . rings, bracelets, necklaces, and similar articles of jewellery made from base metals plated with precious metals . jewellery containing imitation stones such as imitation gems stones, imitation diamonds, and similar - manufacture of metal watch bands (except precious metal)
- Name
- Manufacture of imitation jewellery and related articles
- Sector
- C - Manufacturing
Lump-sum tax
Usually eligible for lump-sum taxUsually 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 costume or imitation jewellery:; rings, bracelets, necklaces, and similar articles of jewellery made from base metals plated with precious metals; jewellery containing imitation stones such as imitation gems stones, imitation diamonds, and similar
- manufacture of metal watch bands (except precious metal)
Usually excludes
- manufacture of jewellery made from precious metals or clad with precious metals, see 32.12
- manufacture of jewellery containing genuine gem stones, see 32.12
- manufacture of precious metal watch bands, see 32.12