Web portals

- operation of web sites that use a search engine to generate and maintain extensive databases of Internet addresses and content in an easily searchable format - operation of other websites that act as portals to the Internet, such as media sites providing periodically updated content

Name: Web portals
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

operation of web sites that use a search engine to generate and maintain extensive databases of Internet addresses and content in an easily searchable format
operation of other websites that act as portals to the Internet, such as media sites providing periodically updated content

Usually excludes

publishing of books, newspapers, journals etc. via Internet, see division 58
broadcasting via Internet, see division 60

Source: the official APR activity classification.