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03.22
Freshwater aquaculture
- fish farming in freshwater including farming of freshwater ornamental fish - culture of freshwater crustaceans, bivalves, other molluscs and other aquatic animals - operation of fish hatcheries (freshwater) - farming of frogs
- Name
- Freshwater aquaculture
- 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
- fish farming in freshwater including farming of freshwater ornamental fish
- culture of freshwater crustaceans, bivalves, other molluscs and other aquatic animals
- operation of fish hatcheries (freshwater)
- farming of frogs
Usually excludes
- aquaculture activities in salt water filled tanks and reservoirs, see 03.21
- operation of sport fishing preserves, see 93.19