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86.10

Hospital activities

- short- or long-term hospital activities, i.e. medical, diagnostic and treatment activities, of general hospitals (e.g. community and regional hospitals, hospitals of non-profit organisations, university hospitals, military-base and prison hospitals) and specialised hospitals (e.g. mental health and substance abuse hospitals, hospitals for infectious diseases, maternity hospitals, specialised sanatoriums). The activities are chiefly directed to inpatients, are carried out under the direct supervision of medical do

Name
Hospital activities
Sector
Q - Human health and social work activities

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

  • short- or long-term hospital activities, i.e. medical, diagnostic and treatment activities, of general hospitals (e.g. community and regional hospitals, hospitals of non-profit organisations, university hospitals, military-base and prison hospitals) and specialised hospitals (e.g. mental health and substance abuse hospitals, hospitals for infectious diseases, maternity hospitals, specialised sanatoriums). The activities are chiefly directed to inpatients, are carried out under the direct supervision of medical doctors and include:; services of medical and paramedical staff; services of laboratory and technical facilities, including radiologic and anaesthesiologic services; emergency room services; provision of operating room services, pharmacy services, food and other hospital services; services of family planning centres providing medical treatment such as sterilisation and termination of pregnancy, with accommodation

Usually excludes

  • laboratory testing and inspection of all types of materials and products, except medical, see 71.20
  • veterinary activities, see 75.00
  • health activities for military personnel in the field, see 84.22
  • dental practice activities of a general or specialised nature, e.g. dentistry, endodontic and pediatric dentistry; oral pathology, orthodontic activities, see 86.23
  • private consultants' services to inpatients, see 86.2
  • medical laboratory testing, see 86.90
  • ambulance transport activities, see 86.90

Source: the official APR activity classification.