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85.59

Other education n.e.c.

- education that is not definable by level - academic tutoring - learning centres offering remedial courses - professional examination review courses - language instruction and conversational skills instruction - computer training - religious instruction

Name
Other education n.e.c.
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

  • education that is not definable by level
  • academic tutoring
  • learning centres offering remedial courses
  • professional examination review courses
  • language instruction and conversational skills instruction
  • computer training
  • religious instruction

Usually excludes

  • adult literacy programmes see 85.20
  • general secondary education, see 85.31
  • technical and vocational secondary education, see 85.32
  • higher education, see 85.4

Source: the official APR activity classification.