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87.90
Other residential care activities
This class includes the provision of residential and personal care services for persons, except the elderly and disabled, who are unable to fully care for themselves or who do not desire to live independently. - activities provided on a round-the-clock basis directed to provide social assistance to children and special categories of persons with some limits on ability for self-care, but where medical treatment or education are not important elements: . orphanages . children's boarding homes and hostels . temporary
- Name
- Other residential 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
- This class includes the provision of residential and personal care services for persons, except the elderly and disabled, who are unable to fully care for themselves or who do not desire to live independently.
- activities provided on a round-the-clock basis directed to provide social assistance to children and special categories of persons with some limits on ability for self-care, but where medical treatment or education are not important elements:; orphanages; children's boarding homes and hostels; temporary homeless shelters; institutions that take care of unmarried mothers and their children The activities may be carried out by government offices or private organisations.
Usually excludes
- funding and administration of compulsory social security programmes, see 84.30
- activities of nursing care facilities, see 87.10
- residential care activities for the elderly or disabled, see 87.30
- adoption activities, see 88.99
- short-term shelter activities for disaster victims, see 88.99