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90.02

Support activities to performing arts

- support activities to performing arts for production of live theatrical presentations, concerts and opera or dance productions and other stage productions: . activities of directors, producers, stage-set designers and builders, scene shifters, lighting engineers etc.

Name
Support activities to 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

  • support activities to performing arts for production of live theatrical presentations, concerts and opera or dance productions and other stage productions:; activities of directors, producers, stage-set designers and builders, scene shifters, lighting engineers etc.

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.