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93.19
Other sports activities
- activities of producers or promoters of sports events, with or without facilities - activities of individual own-account sportsmen and athletes, referees, judges, timekeepers etc. - activities of sports leagues and regulating bodies - activities related to promotion of sporting events - activities of racing stables, kennels and garages - operation of sport fishing and hunting preserves - activities of mountain guides - support activities for sport or recreational hunting and fishing
- Name
- Other sports 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
- activities of producers or promoters of sports events, with or without facilities
- activities of individual own-account sportsmen and athletes, referees, judges, timekeepers etc.
- activities of sports leagues and regulating bodies
- activities related to promotion of sporting events
- activities of racing stables, kennels and garages
- operation of sport fishing and hunting preserves
- activities of mountain guides
- support activities for sport or recreational hunting and fishing
Usually excludes
- rental of sports equipment, see 77.21
- activities of sport and game schools, see 85.51
- activities of sports instructors, teachers, coaches, see 85.51
- organisation and operation of outdoor or indoor sports events for professionals or amateurs by sports clubs with/without own facilities, see 93.11, 93.12
- park and beach activities, see 93.29