Performing arts

- production of live theatrical presentations, concerts and opera or dance productions and other stage productions: . activities of groups, circuses or companies, orchestras or bands . activities of individual artists such as actors, dancers, musicians, lecturers or speakers

Name
Performing arts
Sector
R - Arts, entertainment and recreation

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

  • production of live theatrical presentations, concerts and opera or dance productions and other stage productions:; activities of groups, circuses or companies, orchestras or bands; activities of individual artists such as actors, dancers, musicians, lecturers or speakers

Usually excludes

  • activities of personal theatrical or artistic agents or agencies, see 74.90
  • casting activities, see 78.10

Source: the official APR activity classification.