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92.00

Gambling and betting activities

This class includes gambling and betting activities such as: - sale of lottery tickets - operation (exploitation) of coin-operated gambling machines - operation of virtual gambling web sites - bookmaking and other betting operations - off-track betting - operation of casinos, including "floating casinos”

Name
Gambling and betting 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

  • This class includes gambling and betting activities such as:
  • sale of lottery tickets
  • operation (exploitation) of coin-operated gambling machines
  • operation of virtual gambling web sites
  • bookmaking and other betting operations
  • off-track betting
  • operation of casinos, including "floating casinos”

Source: the official APR activity classification.