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90.03

Artistic creation

- activities of individual artists such as sculptors, painters, cartoonists, engravers, etchers etc. - activities of individual writers, for all subjects including fictional writing, technical writing etc. - activities of independent journalists - restoring of works of art such as paintings etc.

Name
Artistic creation
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

  • activities of individual artists such as sculptors, painters, cartoonists, engravers, etchers etc.
  • activities of individual writers, for all subjects including fictional writing, technical writing etc.
  • activities of independent journalists
  • restoring of works of art such as paintings etc.

Usually excludes

  • manufacture of statues, other than artistic originals, see 23.70
  • restoring of organs and other historical musical instruments, see 33.19
  • motion picture and video production, see 59.11, 59.12
  • restoring of furniture (except museum type restoration), see 95.24

Source: the official APR activity classification.