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01.62

Support activities for animal production

- agricultural activities on a fee or contract basis: . activities to promote propagation, growth and output of animals . herd testing services, droving services, agistment services, poultry caponising, coop cleaning etc. . activities related to artificial insemination . stud services . sheep shearing . farm animal boarding and care

Name
Support activities for animal production
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

  • agricultural activities on a fee or contract basis:; activities to promote propagation, growth and output of animals; herd testing services, droving services, agistment services, poultry caponising, coop cleaning etc.; activities related to artificial insemination; stud services; sheep shearing; farm animal boarding and care

Usually excludes

  • provision of space for animal boarding only, see 68.20
  • veterinary activities, see 75.00
  • vaccination of animals, see 75.00
  • rental of animals (e.g. herds), see 77.39
  • pet boarding, see 96.09

Source: the official APR activity classification.