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96.03

Funeral and related activities

- burial and incineration of human or animal corpses and related activities: . preparing the dead for burial or cremation and embalming and morticians' services . providing burial or cremation services . rental of equipped space in funeral parlours - rental or sale of graves - maintenance of graves and mausoleums

Name
Funeral and related activities
Sector
S - Other service activities

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

  • burial and incineration of human or animal corpses and related activities:; preparing the dead for burial or cremation and embalming and morticians' services; providing burial or cremation services; rental of equipped space in funeral parlours
  • rental or sale of graves
  • maintenance of graves and mausoleums

Usually excludes

  • cemetery gardening, see 81.30
  • religious funeral service activities, see 94.91

Source: the official APR activity classification.