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93.29

Other amusement and recreation activities

This class includes activities related to entertainment and recreation (except amusement parks and theme parks) not elsewhere classified: - operation (exploitation) of coin-operated games - activities of recreation parks (without accommodation) - operation of recreational transport facilities, e.g. marinas - operation of ski hills - rental of leisure and pleasure equipment as an integral part of recreational facilities - fairs and shows of a recreational nature - activities of beaches, including rental of facilitie

Name
Other amusement and recreation 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 activities related to entertainment and recreation (except amusement parks and theme parks) not elsewhere classified:
  • operation (exploitation) of coin-operated games
  • activities of recreation parks (without accommodation)
  • operation of recreational transport facilities, e.g. marinas
  • operation of ski hills
  • rental of leisure and pleasure equipment as an integral part of recreational facilities
  • fairs and shows of a recreational nature
  • activities of beaches, including rental of facilities such as bathhouses, lockers, chairs etc.
  • operation of dance floors

Usually excludes

  • operation of teleferics, funiculars, ski and cable lifts, see 49.39
  • fishing cruises, see 50.10, 50.30
  • provision of space and facilities for short stay by visitors in recreational parks and forests and campgrounds, see 55.30
  • trailer parks, recreational camps, hunting and fishing camps, campsites and campgrounds, see 55.30
  • discotheques, see 56.30
  • theatrical and circus groups, see 90.01

Source: the official APR activity classification.