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32.40
Manufacture of games and toys
This class includes the manufacture of dolls, toys and games (including electronic games), scale models and children's vehicles (except metal bicycles and tricycles). - manufacture of dolls and doll garments, parts and accessories - manufacture of action figures - manufacture of toy animals - manufacture of toy musical instruments - manufacture of playing cards - manufacture of board games and similar games - manufacture of electronic games: chess etc. - manufacture of reduced-size ("scale") models and similar recr
- Name
- Manufacture of games and toys
- 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
- This class includes the manufacture of dolls, toys and games (including electronic games), scale models and children's vehicles (except metal bicycles and tricycles).
- manufacture of dolls and doll garments, parts and accessories
- manufacture of action figures
- manufacture of toy animals
- manufacture of toy musical instruments
- manufacture of playing cards
- manufacture of board games and similar games
- manufacture of electronic games: chess etc.
- manufacture of reduced-size ("scale") models and similar recreational models, electrical trains, construction sets etc.
- manufacture of coin-operated games, billiards, special tables for casino games, etc.
- manufacture of articles for funfair, table or parlour games
- manufacture of wheeled toys designed to be ridden, including plastic bicycles and tricycles
Usually excludes
- manufacture of video game consoles, see 26.40
- manufacture of bicycles, see 30.92
- manufacture of articles for jokes and novelties, see 32.99
- writing and publishing of software for video game consoles, see 58.21, 62.01