Undifferentiated goods-producing activities of private households for own use

This class includes the undifferentiated subsistence goods-producing activities of households, that is to say, the activities of households that are engaged in a variety of activities that produce goods for their own subsistence. These activities include hunting and gathering, farming, the production of shelter and clothing and other goods produced by the household for its own subsistence. If households are also engaged in the production of marketed goods, they are classified to the appropriate goods-producing indu

Name
Undifferentiated goods-producing activities of private households for own use
Sector
T - Activities of households as employers

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 undifferentiated subsistence goods-producing activities of households, that is to say, the activities of households that are engaged in a variety of activities that produce goods for their own subsistence. These activities include hunting and gathering, farming, the production of shelter and clothing and other goods produced by the household for its own subsistence. If households are also engaged in the production of marketed goods, they are classified to the appropriate goods-producing industry of NACE. If they are principally engaged in a specific goods-producing subsistence activity, they are classified to the appropriate goods-producing industry of NACE.

Source: the official APR activity classification.