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32.50

Manufacture of medical and dental instruments and supplies

This class includes the manufacture of laboratory apparatus, surgical and medical instruments, surgical appliances and supplies, dental equipment and supplies, orthodontic goods, dentures and orthodontic appliances. Included is the manufacture of medical, dental and similar furniture, where the additional specific functions determine the purpose of the product, such as dentist's chairs with built-in hydraulic functions. - manufacture of surgical drapes and sterile string and tissue - manufacture of dental fillings

Name
Manufacture of medical and dental instruments and supplies
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

  • This class includes the manufacture of laboratory apparatus, surgical and medical instruments, surgical appliances and supplies, dental equipment and supplies, orthodontic goods, dentures and orthodontic appliances. Included is the manufacture of medical, dental and similar furniture, where the additional specific functions determine the purpose of the product, such as dentist's chairs with built-in hydraulic functions.
  • manufacture of surgical drapes and sterile string and tissue
  • manufacture of dental fillings and cements (except denture adhesives), dental wax and other dental plaster preparations
  • manufacture of bone reconstruction cements
  • manufacture of dental laboratory furnaces
  • manufacture of laboratory ultrasonic cleaning machinery
  • manufacture of laboratory sterilisers
  • manufacture of laboratory type distilling apparatus, laboratory centrifuges
  • manufacture of medical, surgical, dental or veterinary furniture, such as:; operating tables; examination tables; hospital beds with mechanical fittings; dentists' chairs
  • manufacture of bone plates and screws, syringes, needles, catheters, cannulae, etc.
  • manufacture of dental instruments (including dentists' chairs incorporating dental equipment)
  • manufacture of artificial teeth, bridges, etc., made in dental labs

Usually excludes

  • manufacture of denture adhesives, see 20.42
  • manufacture of medical impregnated wadding, dressings etc., see 21.20
  • manufacture of electromedical and electrotherapeutic equipment, see 26.60
  • manufacture of wheelchairs, see 30.92
  • activities of opticians, see 47.78

Source: the official APR activity classification.