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85.10

Pre-primary education

- pre-primary education (education preceding the first level). Pre-primary education is defined as the initial stage of organised instruction designed primarily to introduce very young children to a school-type environment, that is, to provide a bridge between the home and a school-based atmosphere.

Name
Pre-primary education
Sector
P - Education

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

  • pre-primary education (education preceding the first level). Pre-primary education is defined as the initial stage of organised instruction designed primarily to introduce very young children to a school-type environment, that is, to provide a bridge between the home and a school-based atmosphere.

Usually excludes

  • child day-care activities, see 88.91

Source: the official APR activity classification.