Regulation of the activities of providing health care, education, cultural services and other social services, excluding social security

- public administration of programmes aimed to increase personal well-being: . health . education . culture . sport . recreation . environment . housing . social services - public administration of research and development policies and associated funds for these areas

Name
Regulation of the activities of providing health care, education, cultural services and other social services, excluding social security
Sector
O - Public administration and defence; compulsory social security

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

  • public administration of programmes aimed to increase personal well-being:; health; education; culture; sport; recreation; environment; housing; social services
  • public administration of research and development policies and associated funds for these areas

Usually excludes

  • sewage, refuse disposal and remediation activities, see divisions 37, 38, 39
  • compulsory social security activities, see 84.30
  • education activities, see section P
  • human health-related activities, see division 86
  • museums and other cultural institutions, see division 91
  • activities of government operated libraries and archives, see 91.01
  • sporting or other recreational activities, see division 93

Source: the official APR activity classification.