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94.91
Activities of religious organisations
- activities of religious organisations or individuals providing services directly to worshippers in churches, mosques, temples, synagogues or other places - activities of organisations furnishing monastery and convent services - religious retreat activities
- Name
- Activities of religious organisations
- Sector
- S - Other service activities
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 religious organisations or individuals providing services directly to worshippers in churches, mosques, temples, synagogues or other places
- activities of organisations furnishing monastery and convent services
- religious retreat activities
Usually excludes
- education provided by such organisations, see division 85
- health activities by such organisations, see division 86
- social work activities by such organisations, see divisions 87, 88