Other telecommunications activities

- provision of specialised telecommunications applications, such as satellite tracking, communications telemetry, and radar station operations - operation of satellite terminal stations and associated facilities operationally connected with one or more terrestrial communications systems and capable of transmitting telecommunications to or receiving telecommunications from satellite systems - provision of Internet access over networks between the client and the ISP not owned or controlled by the ISP, such as dial-up

Name
Other 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

  • provision of specialised telecommunications applications, such as satellite tracking, communications telemetry, and radar station operations
  • operation of satellite terminal stations and associated facilities operationally connected with one or more terrestrial communications systems and capable of transmitting telecommunications to or receiving telecommunications from satellite systems
  • provision of Internet access over networks between the client and the ISP not owned or controlled by the ISP, such as dial-up Internet access etc.
  • provision of telephone and Internet access in facilities open to the public
  • provision of telecommunications services over existing telecom connections:; VOIP (Voice Over Internet Protocol) provision
  • telecommunications resellers (i.e. purchasing and reselling network capacity without providing additional services)

Usually excludes

  • provision of Internet access by operators of telecommunications infrastructure, see 61.10, 61.20, 61.30

Source: the official APR activity classification.