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03.11
Marine fishing
- fishing on a commercial basis in ocean and coastal waters - taking of marine crustaceans and molluscs - whale catching - taking of marine aquatic animals: turtles, sea squirts, tunicates, sea urchins etc.
- Name
- Marine fishing
- 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
- fishing on a commercial basis in ocean and coastal waters
- taking of marine crustaceans and molluscs
- whale catching
- taking of marine aquatic animals: turtles, sea squirts, tunicates, sea urchins etc.
Usually excludes
- capturing of marine mammals, except whales, e.g. walruses, seals, see 01.70
- processing of whales on factory ships, see 10.11
- processing of fish, crustaceans and molluscs on factory ships or in factories ashore, see 10.20
- rental of pleasure boats with crew for sea and coastal water transport (e.g. for fishing cruises), see 50.10
- fishing inspection, protection and patrol services, see 84.24
- fishing practiced for sport or recreation and related services, see 93.19
- operation of sport fishing preserves, see 93.19