Veterinary activities

- animal health care and control activities for farm animals - animal health care and control activities for pet animals These activities are carried out by qualified veterinarians when working in veterinary hospitals as well as when visiting farms, kennels or homes, in own consulting and surgery rooms or elsewhere.

Name
Veterinary activities
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

  • animal health care and control activities for farm animals
  • animal health care and control activities for pet animals These activities are carried out by qualified veterinarians when working in veterinary hospitals as well as when visiting farms, kennels or homes, in own consulting and surgery rooms or elsewhere.

Usually excludes

  • farm animal boarding activities without health care, see 01.62
  • sheep shearing, see 01.62
  • herd testing services, droving services, agistment services, poultry caponising, see 01.62
  • activities related to artificial insemination, see 01.62
  • pet animal boarding activities without health care, see 96.09

Source: the official APR activity classification.