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87.10
Residential nursing care activities
- activities of: . homes for the elderly with nursing care . convalescent homes . rest homes with nursing care . nursing care facilities . nursing homes
- Name
- Residential nursing care 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
- activities of:; homes for the elderly with nursing care; convalescent homes; rest homes with nursing care; nursing care facilities; nursing homes
Usually excludes
- in-home services provided by health care professionals, see division 86
- activities of the homes for the elderly without or with minimal nursing care, see 87.30
- social work activities with accommodation, such as orphanages, children's boarding homes and hostels, temporary homeless shelters, see 87.90