Library and archives activities

- documentation and information activities of libraries of all kinds, reading, listening and viewing rooms, public archives providing service to the general public or to a special clientele, such as students, scientists, staff, members as well as operation of government archives: . organisation of a collection, whether specialised or not . cataloguing collections . lending and storage of books, maps, periodicals, films, records, tapes, works of art etc. . retrieval activities in order to comply with information req

Name
Library and archives activities
Sector
R - Arts, entertainment and recreation

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

  • documentation and information activities of libraries of all kinds, reading, listening and viewing rooms, public archives providing service to the general public or to a special clientele, such as students, scientists, staff, members as well as operation of government archives:; organisation of a collection, whether specialised or not; cataloguing collections; lending and storage of books, maps, periodicals, films, records, tapes, works of art etc.; retrieval activities in order to comply with information requests etc.
  • stock photo and movie libraries and services

Source: the official APR activity classification.