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01.70
Hunting, trapping and related service activities
- hunting and trapping on a commercial basis - taking of animals (dead or alive) for food, fur, skin, or for use in research, in zoos or as pets - production of fur skins, reptile or bird skins from hunting or trapping activities
- Name
- Hunting, trapping and related service activities
- 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
- hunting and trapping on a commercial basis
- taking of animals (dead or alive) for food, fur, skin, or for use in research, in zoos or as pets
- production of fur skins, reptile or bird skins from hunting or trapping activities
Usually excludes
- production of fur skins, reptile or bird skins from ranching operations, see group 01.49
- raising of game animals on ranching operations, see 01.4
- catching of whales, see 03.11
- production of hides and skins originating from slaughterhouses, see 10.11
- hunting for sport or recreation and related service activities, see 93.19
- service activities to promote hunting and trapping, see 94.99