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85.32
Technical and vocational secondary education
This class includes provision of education typically emphasising subject-matter specialisation and instruction in both theoretical background and practical skills generally associated with present or prospective employment. The aim of a programme can vary from preparation for a general field of employment to a very specific job. - technical and vocational education below the level of higher education as defined in 85.4
- Name
- Technical and vocational secondary 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 provision of education typically emphasising subject-matter specialisation and instruction in both theoretical background and practical skills generally associated with present or prospective employment. The aim of a programme can vary from preparation for a general field of employment to a very specific job.
- technical and vocational education below the level of higher education as defined in 85.4
Usually excludes
- technical and vocational higher education, see 85.4
- performing art instruction for recreation, hobby and self-development purposes, see 85.52
- automobile driving schools not intended for occupational drivers, see 85.53
- job training forming part of social work activities without accommodation, see 88.10, 88.99