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62.01
Computer programming activities
This class includes the writing, modifying, testing and supporting of software. - designing the structure and content of, and/or writing the computer code necessary to create and implement: . systems software (including updates and patches) . software applications (including updates and patches) . databases . web pages - customising of software, i.e. modifying and configuring an existing application so that it is functional within the clients' information system environment
- Name
- Computer programming 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 the writing, modifying, testing and supporting of software.
- designing the structure and content of, and/or writing the computer code necessary to create and implement:; systems software (including updates and patches); software applications (including updates and patches); databases; web pages
- customising of software, i.e. modifying and configuring an existing application so that it is functional within the clients' information system environment
Usually excludes
- publishing packaged software, see 58.29
- translation or adaptation of non-customised software for a particular market on own account, see 58.29
- planning and designing computer systems that integrate computer hardware, software and communication technologies, even though providing software might be an integral part, see 62.02