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77.22

Rental of video tapes and disks

- rental of video tapes, records, CDs, DVDs etc.

Name
Rental of video tapes and disks
Sector
N - Administrative and support service activities

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

  • rental of video tapes, records, CDs, DVDs etc.

Source: the official APR activity classification.