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01.61
Support activities for crop production
- agricultural activities on a fee or contract basis: . preparation of fields . establishing a crop . treatment of crops . crop spraying, including by air . trimming of fruit trees and vines . transplanting of rice, thinning of beets . harvesting . pest control (including rabbits) in connection with agriculture - maintenance of agricultural land in good agricultural and environmental condition - operation of agricultural irrigation equipment
- Name
- Support activities for crop production
- Sector
- A - Agriculture, forestry and fishing
Lump-sum tax
Usually eligible for lump-sum taxUsually 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
- agricultural activities on a fee or contract basis:; preparation of fields; establishing a crop; treatment of crops; crop spraying, including by air; trimming of fruit trees and vines; transplanting of rice, thinning of beets; harvesting; pest control (including rabbits) in connection with agriculture
- maintenance of agricultural land in good agricultural and environmental condition
- operation of agricultural irrigation equipment
Usually excludes
- post-harvest crop activities, see 01.63
- drainage of agricultural land, see 43.12
- landscape architecture, see 71.11
- activities of agronomists and agricultural economists, see 74.90
- landscape gardening, planting, see 81.30
- organisation of agricultural shows and fairs, see 82.30