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70.10
Activities of head offices
This class includes the overseeing and managing of other units of the company or enterprise; undertaking the strategic or organisational planning and decision making role of the company or enterprise; exercising operational control and managing the day-to-day operations of their related units. This class includes activities of: - head offices - centralised administrative offices - corporate offices - district and regional offices - subsidiary management offices
- Name
- Activities of head offices
- Sector
- M - Professional, scientific and technical activities
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
- This class includes the overseeing and managing of other units of the company or enterprise; undertaking the strategic or organisational planning and decision making role of the company or enterprise; exercising operational control and managing the day-to-day operations of their related units. This class includes activities of:
- head offices
- centralised administrative offices
- corporate offices
- district and regional offices
- subsidiary management offices
Usually excludes
- activities of holding companies, not engaged in managing, see 64.20