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77.21

Rental and leasing of recreational and sports goods

This class includes rental of recreational and sports equipment: - pleasure boats, canoes, sailboats - bicycles - beach chairs and umbrellas - other sports equipment - skis

Name
Rental and leasing of recreational and sports goods
Sector
N - Administrative and support service 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 rental of recreational and sports equipment:
  • pleasure boats, canoes, sailboats
  • bicycles
  • beach chairs and umbrellas
  • other sports equipment
  • skis

Usually excludes

  • rental of pleasure boats and sailing boats with crew, see 50.10, 50.30
  • rental of video tapes and disks, see 77.22
  • rental of other personal and household goods n.e.c., see 77.29
  • rental of leisure and pleasure equipment as an integral part of recreational facilities, see 93.29

Source: the official APR activity classification.