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81.30
Landscape service activities
- planting, care and maintenance of: . parks and gardens for: . private and public housing . public and semi-public buildings (schools, hospitals, administrative buildings, church buildings etc.) . municipal grounds (parks, green areas, cemeteries etc.) . highway greenery (roads, train lines and tramlines, waterways, ports) . industrial and commercial buildings - greenery for: . buildings (roof gardens, façade greenery, indoor gardens etc.) . sports grounds (football fields, golf courses etc.), play grounds, lawns
- Name
- Landscape service activities
- Sector
- N - Administrative and support service activities
Lump-sum tax
Usually eligible for lump-sum taxUsually 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
- planting, care and maintenance of:; parks and gardens for:; private and public housing; public and semi-public buildings (schools, hospitals, administrative buildings, church buildings etc.); municipal grounds (parks, green areas, cemeteries etc.); highway greenery (roads, train lines and tramlines, waterways, ports); industrial and commercial buildings
- greenery for:; buildings (roof gardens, façade greenery, indoor gardens etc.); sports grounds (football fields, golf courses etc.), play grounds, lawns for sunbathing and other recreational parks; stationary and flowing water (basins, alternating wet areas, ponds, swimming pools, ditches, watercourses, plant sewage systems)
- plants for protection against noise, wind, erosion, visibility and dazzling
Usually excludes
- commercial production and planting for commercial production of plants, trees, see divisions 01, 02
- tree nurseries and forest tree nurseries, see 01.30, 02.10
- keeping the land in good environmental condition for agricultural use, see 01.61
- construction activities for landscaping purposes, see section F
- landscape design and architecture activities, see 71.11