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59.12
Motion picture, video and television programme post-production activities
This class includes post-production activities such as editing, film/tape transfers, titling, subtitling, credits, closed captioning, computer-produced graphics, animation and special effects, developing and processing motion picture film, as well as activities of motion picture film laboratories and activities of special laboratories for animated films.
- Name
- Motion picture, video and television programme post-production activities
- Sector
- J - Information and communication
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
- This class includes post-production activities such as editing, film/tape transfers, titling, subtitling, credits, closed captioning, computer-produced graphics, animation and special effects, developing and processing motion picture film, as well as activities of motion picture film laboratories and activities of special laboratories for animated films.
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
- film processing other than for the motion picture industry, see 74.20
- rental of video tapes, DVDs to the general public, see 77.22
- activities of own account actors, cartoonists, directors, stage designers and technical specialists, see 90.0