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74.20
Photographic activities
- commercial and consumer photograph production: . portrait photography for passports, schools, weddings etc. . photography for commercials, publishers, fashion, real estate or tourism purposes . aerial photography . videotaping of events: weddings, meetings etc. - film processing: . developing, printing and enlarging from client-taken negatives or cine-films . film developing and photo printing laboratories . one hour photo shops (not part of camera stores) . mounting of slides . copying and restoring or transpare
- Name
- Photographic activities
- Sector
- M - Professional, scientific and technical activities
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
- commercial and consumer photograph production:; portrait photography for passports, schools, weddings etc.; photography for commercials, publishers, fashion, real estate or tourism purposes; aerial photography; videotaping of events: weddings, meetings etc.
- film processing:; developing, printing and enlarging from client-taken negatives or cine-films; film developing and photo printing laboratories; one hour photo shops (not part of camera stores); mounting of slides; copying and restoring or transparency retouching in connection with photographs
- activities of photojournalists
Usually excludes
- processing motion picture film related to the motion picture and television industries, see 59.12
- cartographic and spatial information activities, see 71.12
- operation of coin-operated (self-service) photo machines, see 96.09