Post-secondary non-tertiary education

This class includes provision of post-secondary education, which cannot be considered tertiary education. For example provision of supplementary post-secondary education to prepare for tertiary education or post-secondary non-tertiary vocational.

Name
Post-secondary non-tertiary 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

  • This class includes provision of post-secondary education, which cannot be considered tertiary education. For example provision of supplementary post-secondary education to prepare for tertiary education or post-secondary non-tertiary vocational.

Source: the official APR activity classification.