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85.20
Primary education
This class includes primary education: the furnishing of academic courses and associated course work that give students a sound basic education in reading, writing and mathematics and an elementary understanding of other subjects such as history, geography, natural science, social science, art and music. Such education is generally provided for children, however the provision of literacy programmes within or outside the school system, which are similar in content to programmes in primary education but are intended
- Name
- Primary education
- Sector
- P - Education
Lump-sum tax
Usually eligible for lump-sum taxUsually 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
- This class includes primary education: the furnishing of academic courses and associated course work that give students a sound basic education in reading, writing and mathematics and an elementary understanding of other subjects such as history, geography, natural science, social science, art and music. Such education is generally provided for children, however the provision of literacy programmes within or outside the school system, which are similar in content to programmes in primary education but are intended for those considered too old to enter elementary schools, is also included (i.e. adult literacy programmes).
Usually excludes
- adult education as defined in 85.5
- child day-care activities, including day nurseries for pupils, see 88.91