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18.20
Reproduction of recorded media
- reproduction from master copies of gramophone records, compact discs and tapes with music or other sound recordings - reproduction from master copies of records, compact discs and tapes with motion pictures and other video recordings - reproduction from master copies of software and data on discs and tapes
- Name
- Reproduction of recorded media
- 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
- reproduction from master copies of gramophone records, compact discs and tapes with music or other sound recordings
- reproduction from master copies of records, compact discs and tapes with motion pictures and other video recordings
- reproduction from master copies of software and data on discs and tapes
Usually excludes
- reproduction of printed matter, see 18.11, 18.12
- publishing of software, see 58.2
- production and distribution of motion pictures, video tapes and movies on DVD or similar media, see 59.11, 59.12, 59.13
- reproduction of motion picture film for theatrical distribution, see 59.12
- production of master copies for records or audio material, see 59.20