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86.21
General medical practice activities
- medical consultation and treatment in the field of general medicine carried out by general practitioners.
- Name
- General medical practice activities
- Sector
- Q - Human health and social work activities
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
- medical consultation and treatment in the field of general medicine carried out by general practitioners.
Usually excludes
- inpatient hospital activities, see 86.10
- paramedical activities such as those of midwives, nurses and physiotherapists, see 86.90