Motion picture, video and television programme production activities

- production of motion pictures, videos, television programmes (televisions series, documentaries etc.), or television advertisements

Name
Motion picture, video and television programme production activities
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

  • production of motion pictures, videos, television programmes (televisions series, documentaries etc.), or television advertisements

Usually excludes

  • film duplicating (except reproduction of motion picture film for theatrical distribution) as well as audio and video tape, CD or DVD reproduction from master copies, see 18.20
  • wholesale of recorded video tapes, CDs, DVDs, see 46.43
  • wholesale of blank video tapes, CDs, see 46.52
  • retail trade of video tapes, CDs, DVDs, see 47.63
  • post-production activities, see 59.12
  • sound recording and recording of books on tape, see 59.20
  • television broadcasting, see 60.2
  • creating a complete television channel programme, see 60.2
  • film processing other than for the motion picture industry, see 74.20
  • activities of personal theatrical or artistic agents or agencies, see 74.90
  • rental of video tapes, DVDs to the general public, see 77.22
  • real-time (i.e. simultaneous) closed captioning of live television performances, meetings, conferences, etc., see 82.99

Source: the official APR activity classification.