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32.20
Manufacture of musical instruments
- manufacture of stringed instruments - manufacture of keyboard stringed instruments, including automatic pianos - manufacture of keyboard pipe organs, including harmoniums and similar keyboard instruments with free metal reeds - manufacture of accordions and similar instruments, including mouth organs - manufacture of wind instruments - manufacture of percussion musical instruments - manufacture of musical instruments, the sound of which is produced electronically - manufacture of musical boxes, fairground organs,
- Name
- Manufacture of musical instruments
- 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 stringed instruments
- manufacture of keyboard stringed instruments, including automatic pianos
- manufacture of keyboard pipe organs, including harmoniums and similar keyboard instruments with free metal reeds
- manufacture of accordions and similar instruments, including mouth organs
- manufacture of wind instruments
- manufacture of percussion musical instruments
- manufacture of musical instruments, the sound of which is produced electronically
- manufacture of musical boxes, fairground organs, calliopes etc.
- manufacture of instrument parts and accessories:; metronomes, tuning forks, pitch pipes, cards, discs and rolls for automatic mechanical instruments etc.
Usually excludes
- reproduction of pre-recorded sound and video tapes and discs, see 18.2
- manufacture of microphones, amplifiers, loudspeakers, headphones and similar components, see 26.40
- manufacture of record players, tape recorders and the like, see 26.40
- manufacture of toy musical instruments, see 32.40
- restoring of organs and other historic musical instruments, see 33.19
- publishing of pre-recorded sound and video tapes and discs, see 59.20
- piano tuning, see 95.29