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85.51
Sports and recreation education
This class includes the provision of instruction in athletic activities to groups of individuals, such as by camps and schools. Overnight and day sports instruction camps are also included. It does not include academic schools, colleges and universities. Instruction may be provided in diverse settings, such as the unit's or client's training facilities, educational institutions or by other means. Instruction provided in this class is formally organised. - sports instruction (baseball, basketball, cricket, football,
- Name
- Sports and recreation 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 the provision of instruction in athletic activities to groups of individuals, such as by camps and schools. Overnight and day sports instruction camps are also included. It does not include academic schools, colleges and universities. Instruction may be provided in diverse settings, such as the unit's or client's training facilities, educational institutions or by other means. Instruction provided in this class is formally organised.
- sports instruction (baseball, basketball, cricket, football, etc)
- camps, sports instruction
- gymnastics instruction
- riding instruction, academies or schools
- swimming instruction
- professional sports instructors, teachers, coaches
- martial arts instruction
- card game instruction (such as bridge)
- yoga instruction
Usually excludes
- cultural education, see 85.52