Wireless telecommunications activities

- operating, maintaining or providing access to facilities for the transmission of voice, data, text, sound, and video using a wireless telecommunications infrastructure - maintaining and operating paging as well as cellular and other wireless telecommunications networks The transmission facilities provide omni-directional transmission via airwaves and may be based on a single technology or a combination of technologies.

Name: Wireless telecommunications 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

operating, maintaining or providing access to facilities for the transmission of voice, data, text, sound, and video using a wireless telecommunications infrastructure
maintaining and operating paging as well as cellular and other wireless telecommunications networks The transmission facilities provide omni-directional transmission via airwaves and may be based on a single technology or a combination of technologies.

Usually excludes

telecommunications resellers, see 61.90

Source: the official APR activity classification.