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79.90

Other reservation service and related activities

- other travel-related reservation services: . reservations for transportation, hotels, restaurants, car rentals, entertainment and sport etc. - time-share exchange services - ticket sales activities for theatrical, sports and other amusement and entertainment events - visitor assistance services: . provision of travel information to visitors . activities of tourist guides - tourism promotion activities

Name
Other reservation service and related 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

  • other travel-related reservation services:; reservations for transportation, hotels, restaurants, car rentals, entertainment and sport etc.
  • time-share exchange services
  • ticket sales activities for theatrical, sports and other amusement and entertainment events
  • visitor assistance services:; provision of travel information to visitors; activities of tourist guides
  • tourism promotion activities

Usually excludes

  • the activities of travel agencies and tour operators, see 79.11, 79.12
  • organisation and management of events such as meetings, conventions and conferences, see 82.30

Source: the official APR activity classification.