Back to directory
80.10

Private security activities

This class includes the provision of one or more of the following: guard and patrol services, picking up and delivering money, receipts, or other valuable items with personnel and equipment to protect such properties while in transit. - armoured car services - bodyguard services - polygraph services - fingerprinting services - security guard services - security shredding of information on any media

Name
Private security 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

  • This class includes the provision of one or more of the following: guard and patrol services, picking up and delivering money, receipts, or other valuable items with personnel and equipment to protect such properties while in transit.
  • armoured car services
  • bodyguard services
  • polygraph services
  • fingerprinting services
  • security guard services
  • security shredding of information on any media

Usually excludes

  • public order and safety activities, see 84.24

Source: the official APR activity classification.