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38.32

Recovery of sorted materials

This class includes the processing of metal and non-metal waste and scrap and other articles into secondary raw materials, usually involving a mechanical or chemical transformation process. Examples of the mechanical or chemical transformation processes that are undertaken are: - mechanical crushing of metal waste from used cars, washing machines, bikes etc. - mechanical reduction of large iron pieces such as railway wagons - shredding of metal waste, end-of-life vehicles etc. - other methods of mechanical treatmen

Name
Recovery of sorted materials
Sector
E - Water supply; sewerage, waste management and remediation activities

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 processing of metal and non-metal waste and scrap and other articles into secondary raw materials, usually involving a mechanical or chemical transformation process. Examples of the mechanical or chemical transformation processes that are undertaken are:
  • mechanical crushing of metal waste from used cars, washing machines, bikes etc.
  • mechanical reduction of large iron pieces such as railway wagons
  • shredding of metal waste, end-of-life vehicles etc.
  • other methods of mechanical treatment as cutting, pressing to reduce the volume
  • reclaiming metals out of photographic waste, e.g. fixer solution or photographic films and paper
  • reclaiming of rubber such as used tyres to produce secondary raw material
  • sorting and pelleting of plastics to produce secondary raw material for tubes, flower pots, pallets and the like
  • processing (cleaning, melting, grinding) of plastic or rubber waste to granulates
  • crushing, cleaning and sorting of glass
  • crushing, cleaning and sorting of other waste such as demolition waste to obtain secondary raw material
  • processing of used cooking oils and fats into secondary raw materials

Usually excludes

  • manufacture of new final products from (whether or not self-manufactured) secondary raw materials, such as spinning yarn from garnetted stock, making pulp from paper waste, retreading tyres or production of metal from metal scrap, see corresponding classes in section C (Manufacturing)
  • reprocessing of nuclear fuels, see 20.13
  • remelting ferrous waste and scrap, see 24.10
  • materials recovery during waste combustion or incineration process, see 38.2
  • treatment and disposal of non-hazardous waste, see 38.21
  • treatment of organic waste for disposal, including production of compost, see 38.21
  • energy recovery during non-hazardous waste incineration process, see 38.21
  • treatment and disposal of transition radioactive waste from hospitals etc., see 38.22
  • treatment and disposal of toxic, contaminated waste, see 38.22
  • wholesale of recoverable materials, see 46.77

Source: the official APR activity classification.