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84.22

Defence activities

- administration, supervision and operation of military defence affairs and land, sea, air and space defence forces such as: . combat forces of army, navy and air force . engineering, transport, communications, intelligence, material, personnel and other non-combat forces and commands . reserve and auxiliary forces of the defence establishment . military logistics (provision of equipment, structures, supplies etc.) . health activities for military personnel in the field - administration, operation and support of ci

Name
Defence activities
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, supervision and operation of military defence affairs and land, sea, air and space defence forces such as:; combat forces of army, navy and air force; engineering, transport, communications, intelligence, material, personnel and other non-combat forces and commands; reserve and auxiliary forces of the defence establishment; military logistics (provision of equipment, structures, supplies etc.); health activities for military personnel in the field
  • administration, operation and support of civil defence forces
  • support for the working out of contingency plans and the carrying out of exercises in which civilian institutions and populations are involved
  • administration of defence-related research and development policies and related funds

Usually excludes

  • research and experimental development activities, see division 72
  • provision of military aid to foreign countries, see 84.21
  • activities of military tribunals, see 84.23
  • provision of supplies for domestic emergency use in case of peacetime disasters, see 84.24
  • educational activities of military schools, colleges and academies, see 85.4
  • activities of military hospitals, see 86.10

Source: the official APR activity classification.