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 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

  • 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

Source: the official APR activity classification.