Book publishing

This class includes the activities of publishing of books in print, electronic (CD, electronic displays etc.) or audio form or on the Internet. Included are: - publishing of books, brochures, leaflets and similar publications, including publishing of dictionaries and encyclopaedias - publishing of atlases, maps and charts - publishing of audio books - publishing of encyclopaedias etc. on CD-ROM

Name
Book publishing
Sector
J - Information and communication

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 activities of publishing of books in print, electronic (CD, electronic displays etc.) or audio form or on the Internet. Included are:
  • publishing of books, brochures, leaflets and similar publications, including publishing of dictionaries and encyclopaedias
  • publishing of atlases, maps and charts
  • publishing of audio books
  • publishing of encyclopaedias etc. on CD-ROM

Usually excludes

  • production of globes, see 32.99
  • publishing of advertising material, see 58.19
  • publishing of music and sheet books, see 59.20
  • activities of independent authors, see 90.03

Source: the official APR activity classification.