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03.12
Freshwater fishing
- fishing on a commercial basis in inland waters - taking of freshwater crustaceans and molluscs - taking of freshwater aquatic animals
- Name
- Freshwater 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 inland waters
- taking of freshwater crustaceans and molluscs
- taking of freshwater aquatic animals
Usually excludes
- processing of fish, crustaceans and molluscs, see 10.20
- 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