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35.21

Manufacture of gas

- production of gas for the purpose of gas supply by carbonation of coal, from by-products of agriculture or from waste - manufacture of gaseous fuels with a specified calorific value, by purification, blending and other processes from gases of various types including natural gas

Name
Manufacture of gas
Sector
D - Electricity, gas, steam and air conditioning supply

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 gas for the purpose of gas supply by carbonation of coal, from by-products of agriculture or from waste
  • manufacture of gaseous fuels with a specified calorific value, by purification, blending and other processes from gases of various types including natural gas

Usually excludes

  • production of crude natural gas, see 06.20
  • operation of coke ovens, see 19.10
  • manufacture of refined petroleum products, see 19.20
  • manufacture of industrial gases, see 20.11

Source: the official APR activity classification.