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86.23

Dental practice activities

- dental practice activities of a general or specialised nature, e.g. dentistry, endodontic and pediatric dentistry; oral pathology - orthodontic activities

Name
Dental practice 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

  • dental practice activities of a general or specialised nature, e.g. dentistry, endodontic and pediatric dentistry; oral pathology
  • orthodontic activities

Usually excludes

  • production of artificial teeth, denture and prosthetic appliances by dental laboratories, see 32.50
  • inpatient hospital activities, see 86.10
  • activities of dental paramedical personnel such as dental hygienists, see 86.90

Source: the official APR activity classification.