Rental and leasing of other personal and household goods

- rental of all kinds of household or personal goods, to households or industries (except recreational and sports equipment): . textiles, wearing apparel and footwear . furniture, pottery and glass, kitchen and tableware, electrical appliances and house wares . jewellery, musical instruments, scenery and costumes . books, journals and magazines . machinery and equipment used by amateurs or as a hobby e.g. tools for home repairs . flowers and plants . electronic equipment for household use

Name: Rental and leasing of other personal and household 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

rental of all kinds of household or personal goods, to households or industries (except recreational and sports equipment):; textiles, wearing apparel and footwear; furniture, pottery and glass, kitchen and tableware, electrical appliances and house wares; jewellery, musical instruments, scenery and costumes; books, journals and magazines; machinery and equipment used by amateurs or as a hobby e.g. tools for home repairs; flowers and plants; electronic equipment for household use

Usually excludes

rental of cars, trucks, trailers and recreational vehicles without driver, see 77.1
rental of recreational and sports goods, see 77.21
rental of video tapes and disks, see 77.22
rental of office furniture, see 77.33
rental of motorcycles and caravans without driver, see 77.39
provision of linen, work uniforms and related items by laundries, see 96.01

Source: the official APR activity classification.