Museums activities

- operation of museums of all kinds: . art museums, museums of jewellery, furniture, costumes, ceramics, silverware . natural history, science and technological museums, historical museums, including military museums . other specialised museums . open-air museums

Name
Museums activities
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 museums of all kinds:; art museums, museums of jewellery, furniture, costumes, ceramics, silverware; natural history, science and technological museums, historical museums, including military museums; other specialised museums; open-air museums

Usually excludes

  • activities of commercial art galleries, see 47.78
  • restoration of works of art and museum collection objects, see 90.03
  • activities of libraries and archives, see 91.01

Source: the official APR activity classification.