Leasing of intellectual property and similar products, except copyrighted works

This class includes the activities of allowing others to use intellectual property products and similar products for which a royalty payment or licensing fee is paid to the owner of the product (i.e. the asset holder). The leasing of these products can take various forms, such as permission for reproduction, use in subsequent processes or products, operating businesses under a franchise etc. The current owners may or may not have created these products. - leasing of intellectual property products (except copyrighte

Name: Leasing of intellectual property and similar products, except copyrighted works
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

This class includes the activities of allowing others to use intellectual property products and similar products for which a royalty payment or licensing fee is paid to the owner of the product (i.e. the asset holder). The leasing of these products can take various forms, such as permission for reproduction, use in subsequent processes or products, operating businesses under a franchise etc. The current owners may or may not have created these products.
leasing of intellectual property products (except copyrighted works, such as books or software)
receiving royalties or licensing fees for the use of:; patented entities; trademarks or service marks; brand names; mineral exploration and evaluation; franchise agreements

Usually excludes

acquisition of rights and publishing, see divisions 58 and 59
producing, reproducing and distributing copyrighted works (books, software, film), see divisions 58, 59
leasing of real estate, see 68.20
leasing of tangible products (assets), see groups 77.1, 77.2, 77.3

Source: the official APR activity classification.