Back to directory
85.52
Cultural education
This class includes provision of instruction in the arts, drama and music. Units giving this type of instructions might be named "schools”, "studios”, "classes” etc. They provide formally organised instruction, mainly for hobby, recreational or self-development purposes, but such instruction does not lead to a professional diploma, baccalaureate or graduate degree. - piano teachers and other music instruction - art instruction - dance instruction and dance studios - drama schools (except academic) - fine arts schoo
- Name
- Cultural 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 instruction in the arts, drama and music. Units giving this type of instructions might be named "schools”, "studios”, "classes” etc. They provide formally organised instruction, mainly for hobby, recreational or self-development purposes, but such instruction does not lead to a professional diploma, baccalaureate or graduate degree.
- piano teachers and other music instruction
- art instruction
- dance instruction and dance studios
- drama schools (except academic)
- fine arts schools (except academic)
- performing arts schools (except academic)
- photography schools (except commercial)
Usually excludes
- foreign language instruction, see 85.59