Rental and leasing
Branch 77.1 – Renting and leasing of motor vehicles
Renting and leasing of cars and light motor vehiclesActivity code 77.11
Includes: - renting and leasing of the following types of vehicles: * passenger vehicles or other light motor vehicles without drivers (carrying capacity up to 3.5 t). Does not include: - renting or leasing of passenger vehicles with driver, part. 49.32 and 49.39
Renting and leasing of trucksActivity code 77.12
Includes: - renting and leasing of the following types of vehicles: * trucks, trailers and heavy motor vehicles (carrying capacity over 3.5 t) * recreational vehicles. Does not include: - renting or leasing of heavy goods vehicles or lorries, part. 49.41
Branch 77.2 – Renting and leasing of personal and household goods
Renting and leasing of equipment for recreation and sportsActivity code 77.21
Includes rental of equipment for recreation and sports: - ships, boats and sailboats - bicycles - deck chairs and parasols for the beach - other ski sports equipment. Does not include: - renting of ships and sailboats with crew, del. 50.10 and 50.30 - rental of video cassettes, CDs and DVDs, part. 77.22 - renting and leasing of other items for personal and household use, del. 77.29 - rental of equipment for rest and leisure which is an integral part of recreational facilities, del. 93.29
Rental of video cassettes and compact discsActivity code 77.22
Includes: - rental of video cassettes, records, CDs, DVDs, etc.
Renting and leasing of other personal and household goodsActivity code 77.29
Includes rental: - all types of items for personal use, for household or economic use entities (excluding equipment for recreation and sports): * textiles, clothing and footwear * furniture, pottery and glassware, kitchen utensils and dining utensils, electrical appliances and household utensils * jewelry, musical instruments, decorations and costumes * books, newspapers and magazines * machinery and equipment used by amateurs (eg household repair tools) * flowers and plants * electronic household equipment. Does not include: - Renting of cars, trucks, trailers and recreational vehicles without driver, part. 77.1 - rental of equipment for recreation and sports, part. 77.21 - rental of video cassettes, CDs and DVDs, part. 77.22 - rental of office furniture, part. 77.33 - Renting of motorcycles and caravans without driver, part. 77.39 - washing of laundry, work uniforms and related items in laundries, part. 96.01
Branch 77.3 – Renting and leasing of machinery, equipment and tangible goods
Renting and leasing of agricultural machinery and equipmentActivity code 77.31
Includes: - Renting and leasing of machinery and equipment for agriculture and forestry without operator: * rental of products produced in the group 28.30, such as agricultural tractors, etc. Does not include: - Rental of machinery and equipment for agriculture and forestry with operator, part. 01.61 and 02.40
Renting and leasing of construction machinery and equipmentActivity code 77.32
Includes: - rental and leasing of machinery and equipment for construction without operator, as follows: * cranes * scaffolding and work platforms, not including assembly and disassembly. Does not include: - rental of construction machinery or equipment with operator, part. 43
Renting and leasing of office machinery and office equipment (including computers)Activity code 77.33
Includes: - renting and leasing of office machinery and office equipment without operator: * computers and computer equipment * Duplicating machines, typewriters and word processing machines * accounting machines and equipment (cash registers, electronic calculators, etc.) * office furniture
Renting and leasing of water transport equipmentActivity code 77.34
Includes: - rental and leasing of water transport equipment without operator: * rental of commercial boats and boats. Does not include: - rental of water transport vessels with operator, part. 50 - renting of boats, sailing boats and sports boats for leisure, part. 77.21
Renting and leasing of air transport equipmentActivity code 77.35
Includes: - renting and leasing of unmanned aerial vehicles, as follows: * aircraft * hot air balloons. Does not include: - rental of air traffic equipment with crew, part. 51
Renting and leasing of other machinery, equipment and tangible goodsActivity code 77.39
Includes: - renting and leasing of other machinery and equipment without operator, which are usually used as capital goods: * engine and turbine * machine tools * mining and oilfield equipment * professional radio, television and communication equipment * film production equipment * measuring and control equipment * other scientific, commercial and industrial machines - rental and leasing of equipment for land transport (except motor vehicles) without driver: * motorcycles, caravans, caravans, etc. * railway vehicles - rental of residential and office containers - renting animals (eg herds, racehorses) - renting other containers - pallet rental. Does not include: - bicycle rental, del. 77.21 - rental of machinery and equipment for agriculture and forestry, part. 77.31 - rental of construction machinery and equipment, part. 77.32 - rental of office machinery and equipment, including computers, part. 77.33
Branch 77.4 – Leasing of intellectual property and similar products, copyrighted works and related rights
Leasing of intellectual property and similar products, copyrighted works and related rightsActivity code 77.40
Includes: - leasing of products protected by intellectual property rights (except for copyrighted works such as books or software) - receiving a fee or license fee for use: * patents * stamps * rights for exploitation and exploration of ore deposits * franchise agreements. Does not include: - takeover of rights and publishing, part. 58 and 59 - production, reproduction and distribution of all types of copyrighted works and objects of related rights protected by copyright or related rights (books, software, films), part. 58 and 59 - lease of real estate, part. 68.20 - lease of material goods, part. 77.1-77.3
Direkta. Your number one business associate.
Key support for developing your business
Our concept of support covers all the most important segments of a successful business. A team of business, accounting and finance professionals allows you to operate in accordance with the laws and regulations in force, with the confidence and reliability guaranteed by our expertise and years of experience.
Thinking of starting your own business?
Choose a package of services according to the needs of your new business and provide a solid basis for further development in accordance with applicable regulations. Our service packages are designed for those who need a fast, professional and efficient business start-up to get everything done in one place.
Schedule an appointment to choose the appropriate activity code for your business
Check all aspects of doing business in Serbia before opening a business.