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84.21

Foreign affairs

- administration and operation of the ministry of foreign affairs and diplomatic and consular missions stationed abroad or at offices of international organisations - administration, operation and support for information and cultural services intended for distribution beyond national boundaries - aid to foreign countries, whether or not routed through international organisations - provision of military aid to foreign countries - management of foreign trade, international financial and foreign technical affairs

Name
Foreign affairs
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

  • administration and operation of the ministry of foreign affairs and diplomatic and consular missions stationed abroad or at offices of international organisations
  • administration, operation and support for information and cultural services intended for distribution beyond national boundaries
  • aid to foreign countries, whether or not routed through international organisations
  • provision of military aid to foreign countries
  • management of foreign trade, international financial and foreign technical affairs

Usually excludes

  • international disaster or conflict refugee services, see 88.99

Source: the official APR activity classification.