Data processing, hosting and related activities

- provision of infrastructure for hosting, data processing services and related activities - specialized hosting activities such as: . Web hosting . streaming services . application hosting - application service provisioning - general time-share provision of mainframe facilities to clients - data processing activities: . complete processing of data supplied by clients . generation of specialized reports from data supplied by clients - provision of data entry services

Name
Data processing, hosting and related 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 infrastructure for hosting, data processing services and related activities
  • specialized hosting activities such as:; Web hosting; streaming services; application hosting
  • application service provisioning
  • general time-share provision of mainframe facilities to clients
  • data processing activities:; complete processing of data supplied by clients; generation of specialized reports from data supplied by clients
  • provision of data entry services

Usually excludes

  • activities where the supplier uses the computers only as a tool are classified according to the nature of the services rendered

Source: the official APR activity classification.