Back to directory
84.25

Fire service activities

- fire fighting and fire prevention: . administration and operation of regular and auxiliary fire brigades in fire prevention, fire fighting, rescue of persons and animals, assistance in civic disasters, floods, road accidents etc.

Name
Fire service 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

  • fire fighting and fire prevention:; administration and operation of regular and auxiliary fire brigades in fire prevention, fire fighting, rescue of persons and animals, assistance in civic disasters, floods, road accidents etc.

Usually excludes

  • forestry fire protection and fire fighting services, see 02.40
  • oil and gas field fire fighting, see 09.10
  • fire fighting and fire prevention services at airports provided by non-specialised units, see 52.23

Source: the official APR activity classification.