Back to directory
90.04

Operation of arts facilities

- operation of concert and theatre halls and other arts facilities

Name
Operation of arts facilities
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

  • operation of concert and theatre halls and other arts facilities

Usually excludes

  • operation of cinemas, see 59.14
  • activities of ticket agencies, see 79.90
  • operation of museums of all kinds, see 91.02

Source: the official APR activity classification.