Marine aquaculture

- fish farming in sea water including farming of marine ornamental fish - production of bivalve spat (oyster mussel etc.), lobsterlings, shrimp post-larvae, fish fry and fingerlings - growing of laver and other edible seaweeds - culture of crustaceans, bivalves, other molluscs and other aquatic animals in sea water

Name: Marine aquaculture
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

fish farming in sea water including farming of marine ornamental fish
production of bivalve spat (oyster mussel etc.), lobsterlings, shrimp post-larvae, fish fry and fingerlings
growing of laver and other edible seaweeds
culture of crustaceans, bivalves, other molluscs and other aquatic animals in sea water

Usually excludes

frog farming, see 03.22
operation of sport fishing preserves, see 93.19

Source: the official APR activity classification.