Back to directory
59.13

Motion picture, video and television programme distribution activities

- distributing film, video tapes, DVDs and similar productions to motion picture theatres, television networks and stations, and exhibitors

Name
Motion picture, video and television programme distribution 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

  • distributing film, video tapes, DVDs and similar productions to motion picture theatres, television networks and stations, and exhibitors

Usually excludes

  • film duplicating as well as audio and video tape, CD or DVD reproduction from master copies, see 18.20
  • wholesale of recorded video tapes and DVDs, see 46.43
  • retail sale of recorded video tapes and DVDs, see 47.63

Source: the official APR activity classification.