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74.90

Other professional, scientific and technical activities n.e.c.

This class includes a great variety of service activities generally delivered to commercial clients. It includes those activities for which more advanced professional, scientific and technical skill levels are required, but does not include ongoing, routine business functions that are generally of short duration. - business brokerage activities, i.e. arranging for the purchase and sale of small and medium-sized businesses, including professional practices, but not including real estate brokerage - patent brokerage

Name
Other professional, scientific and technical activities n.e.c.
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

  • This class includes a great variety of service activities generally delivered to commercial clients. It includes those activities for which more advanced professional, scientific and technical skill levels are required, but does not include ongoing, routine business functions that are generally of short duration.
  • business brokerage activities, i.e. arranging for the purchase and sale of small and medium-sized businesses, including professional practices, but not including real estate brokerage
  • patent brokerage activities (arranging for the purchase and sale of patents)
  • appraisal activities other than for real estate and insurance (for antiques, jewellery, etc.)
  • bill auditing and freight rate information
  • weather forecasting activities
  • security consulting
  • agronomy consulting
  • environmental consulting
  • other technical consulting
  • activities of consultants other than architecture, engineering and management consultants
  • activities of quantity surveyors

Usually excludes

  • wholesale of used motor vehicles by auctioning, see 45.1
  • online auction activities (retail), see 47.91
  • activities of auctioning houses (retail), see 47.79
  • activities of real estate brokers, see 68.31
  • bookkeeping activities, see 69.20
  • activities of management consultants, see 70.22
  • activities of architecture and engineering consultants, see 71.1
  • industrial and machinery design, see 71.12, 74.10
  • veterinary testing and control in relation to food production, see 71.20
  • display of advertisement and other advertising design, see 73.11
  • creation of stands and other display structures and sites, see 73.11
  • activities of convention and trade show organisers, see 82.30

Source: the official APR activity classification.