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86.22
Specialist medical practice activities
- medical consultation and treatment in the field of specialised medicine by medical specialists and surgeons
- Name
- Specialist 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 specialised medicine by medical specialists and surgeons
Usually excludes
- inpatient hospital activities, see 86.10
- activities of midwives, physiotherapists and other paramedical practitioners, see 86.90