Tour operator activities

- arranging and assembling tours that are sold through travel agencies or directly by tour operators. The tours may include any or all of the following: . transportation . accommodation . food . visits to museums, historical or cultural sites, theatrical, musical or sporting events

Name: Tour operator activities
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

arranging and assembling tours that are sold through travel agencies or directly by tour operators. The tours may include any or all of the following:; transportation; accommodation; food; visits to museums, historical or cultural sites, theatrical, musical or sporting events

Source: the official APR activity classification.