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93.11
Operation of sports facilities
- operation of facilities for indoor or outdoor sports events (open, closed or covered, with or without spectator seating): . football, hockey, cricket, rugby stadiums . racetracks for car, dog, horse races . swimming pools and stadiums . track and field stadiums . winter sports arenas and stadiums . ice-hockey arenas . boxing arenas . golf courses . bowling lanes - organisation and operation of outdoor or indoor sports events for professionals or amateurs by organisations with own facilities
- Name
- Operation of sports facilities
- 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 facilities for indoor or outdoor sports events (open, closed or covered, with or without spectator seating):; football, hockey, cricket, rugby stadiums; racetracks for car, dog, horse races; swimming pools and stadiums; track and field stadiums; winter sports arenas and stadiums; ice-hockey arenas; boxing arenas; golf courses; bowling lanes
- organisation and operation of outdoor or indoor sports events for professionals or amateurs by organisations with own facilities
Usually excludes
- operation of ski lifts, see 49.39
- rental of recreation and sports equipment, see 77.21
- activities of fitness facilities, see 93.13
- park and beach activities, see 93.29