Activities of sports clubs

This class includes the activities of sports clubs, which, whether professional, semi-professional or amateur clubs, give their members the opportunity to engage in sporting activities. - operation of sports clubs: . football clubs . bowling clubs . swimming clubs . golf clubs . boxing clubs . winter sports clubs . chess clubs . track and field clubs . shooting clubs, etc.

Name: Activities of sports clubs
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 the activities of sports clubs, which, whether professional, semi-professional or amateur clubs, give their members the opportunity to engage in sporting activities.
operation of sports clubs:; football clubs; bowling clubs; swimming clubs; golf clubs; boxing clubs; winter sports clubs; chess clubs; track and field clubs; shooting clubs, etc.

Usually excludes

sports instruction by individual teachers, trainers, see 85.51
operation of sports facilities, see 93.11
organisation and operation of outdoor or indoor sports events for professionals or amateurs by sports clubs with their own facilities, see 93.11

Source: the official APR activity classification.