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18.12
Other printing
- printing of magazines and other periodicals, appearing less than four times a week - printing of books and brochures, music and music manuscripts, maps, atlases, posters, advertising catalogues, prospectuses and other printed advertising, postage stamps, taxation stamps, documents of title, cheques and other security papers, smart cards, albums, diaries, calendars and other commercial printed matter, personal stationery and other printed matter by letterpress, offset, photogravure, flexographic, screen printing a
- Name
- Other printing
- Sector
- C - Manufacturing
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
- printing of magazines and other periodicals, appearing less than four times a week
- printing of books and brochures, music and music manuscripts, maps, atlases, posters, advertising catalogues, prospectuses and other printed advertising, postage stamps, taxation stamps, documents of title, cheques and other security papers, smart cards, albums, diaries, calendars and other commercial printed matter, personal stationery and other printed matter by letterpress, offset, photogravure, flexographic, screen printing and other printing presses, duplication machines, computer printers, embossers etc., including quick printing
- printing directly onto textiles, plastic, glass, metal, wood and ceramics The material printed is typically copyrighted.
Usually excludes
- manufacture of stationery (notebooks, binders, registers, accounting books, business forms etc.), when the printed information is not the main characteristic, see 17.23
- publishing of printed matter, see 58.1