Raising of other animals

- raising and breeding of semi-domesticated or other live animals: . ostriches and emus . other birds (except poultry) . insects . rabbits and other fur animals - production of fur skins, reptile or bird skins from ranching operation - operation of worm farms, land mollusc farms, snail farms etc. - raising of silk worms, production of silk worm cocoons - bee-keeping and production of honey and beeswax - raising and breeding of pet animals (except fish): . cats and dogs . birds, such as parakeets etc. . hamsters etc

Name
Raising of other animals
Sector
A - Agriculture, forestry and fishing

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

  • raising and breeding of semi-domesticated or other live animals:; ostriches and emus; other birds (except poultry); insects; rabbits and other fur animals
  • production of fur skins, reptile or bird skins from ranching operation
  • operation of worm farms, land mollusc farms, snail farms etc.
  • raising of silk worms, production of silk worm cocoons
  • bee-keeping and production of honey and beeswax
  • raising and breeding of pet animals (except fish):; cats and dogs; birds, such as parakeets etc.; hamsters etc.
  • raising of diverse animals

Usually excludes

  • production of hides and skins originating from hunting and trapping, see 01.70
  • operation of frog farms, crocodile farms, marine worm farms, see 03.21, 03.22
  • operation of fish farms, see 03.21, 03.22
  • boarding and training of pet animals, see 96.09
  • raising and breeding of poultry, see 01.47

Source: the official APR activity classification.