Other software publishing

- publishing of ready-made (non-customised) software, including translation or adaptation of non-customised software for a particular market on own account: . operating systems . business and other applications

Name: Other software 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

publishing of ready-made (non-customised) software, including translation or adaptation of non-customised software for a particular market on own account:; operating systems; business and other applications

Usually excludes

reproduction of software, see 18.20
retail sale of non-customised software, see 47.41
production of software not associated with publishing, including translation or adaptation of non-customised software for a particular market on a fee or contract basis, see 62.01
on-line provision of software (application hosting and application service provisioning), see 63.11

Source: the official APR activity classification.