Regulation of and contribution to more efficient operation of businesses

- public administration and regulation, including subsidy allocation, for different economic sectors: . agriculture . land use . energy and mining resources . infrastructure . transport . communication . hotels and tourism . wholesale and retail trade - administration of research and development policies and associated funds to improve economic performance - administration of general labour affairs - implementation of regional development policy measures, e.g. to reduce unemployment

Name
Regulation of and contribution to more efficient operation of businesses
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 and regulation, including subsidy allocation, for different economic sectors:; agriculture; land use; energy and mining resources; infrastructure; transport; communication; hotels and tourism; wholesale and retail trade
  • administration of research and development policies and associated funds to improve economic performance
  • administration of general labour affairs
  • implementation of regional development policy measures, e.g. to reduce unemployment

Usually excludes

  • research and experimental development activities, see division 72

Source: the official APR activity classification.