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87.30
Residential care activities for the elderly and disabled
This class includes the provision of residential and personal care services for the elderly and disabled who are unable to fully care for themselves and/or who do not desire to live independently. The care typically includes room, board, supervision, and assistance in daily living, such as housekeeping services. In some instances these units provide skilled nursing care for residents in separate on-site facilities. - activities of: . assisted-living facilities . continuing care retirement communities . homes for th
- Name
- Residential care activities for the elderly and disabled
- 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
- This class includes the provision of residential and personal care services for the elderly and disabled who are unable to fully care for themselves and/or who do not desire to live independently. The care typically includes room, board, supervision, and assistance in daily living, such as housekeeping services. In some instances these units provide skilled nursing care for residents in separate on-site facilities.
- activities of:; assisted-living facilities; continuing care retirement communities; homes for the elderly with minimal nursing care; rest homes without nursing care
Usually excludes
- activities of homes for the elderly with nursing care, see 87.10
- social work activities with accommodation where medical treatment or education are not important elements, see 87.90