Accounting, bookkeeping and auditing activities; tax consultancy

- recording of commercial transactions from businesses or others - preparation or auditing of financial accounts - examination of accounts and certification of their accuracy - preparation of personal and business income tax returns - advisory activities and representation on behalf of clients before tax authorities

Name: Accounting, bookkeeping and auditing activities; tax consultancy
Sector: M - Professional, scientific and technical activities

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

recording of commercial transactions from businesses or others
preparation or auditing of financial accounts
examination of accounts and certification of their accuracy
preparation of personal and business income tax returns
advisory activities and representation on behalf of clients before tax authorities

Usually excludes

data-processing and tabulation activities, see 63.11
management consultancy on accounting systems, budgetary control procedures, see 70.22
bill collection, see 82.91

Source: the official APR activity classification.