Packaging activities

- packaging activities on a fee or contract basis, whether or not these involve an automated process: . bottling of liquids, including beverages and food . packaging of solids (blister packaging, foil-covered etc.) . security packaging of pharmaceutical preparations . labelling, stamping and imprinting . parcel-packing and gift-wrapping

Name: Packaging activities
Sector: N - Administrative and support service 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

packaging activities on a fee or contract basis, whether or not these involve an automated process:; bottling of liquids, including beverages and food; packaging of solids (blister packaging, foil-covered etc.); security packaging of pharmaceutical preparations; labelling, stamping and imprinting; parcel-packing and gift-wrapping

Usually excludes

manufacture of soft drinks and production of mineral water, see 11.07
packaging activities incidental to transport, see 52.29

Source: the official APR activity classification.