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91.04
Botanical and zoological gardens and nature reserves activities
- operation of botanical and zoological gardens, including children's zoos - operation of nature reserves, including wildlife preservation, etc.
- Name
- Botanical and zoological gardens and nature reserves activities
- Sector
- R - Arts, entertainment and recreation
Lump-sum tax
Usually eligible for lump-sum taxUsually 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 botanical and zoological gardens, including children's zoos
- operation of nature reserves, including wildlife preservation, etc.
Usually excludes
- landscape and gardening activities, see 81.30
- operation of sport fishing and hunting preserves, see 93.19