Updated: 21 October 2026 Flat-rate taxation (paušalno oporezivanje) is a way of taxing entrepreneurs in Serbia under which tax and contributions are not paid on actual profit, but on income set in advance by the Tax Administration. A flat-rate entrepreneur (paušalac)...
Entrepreneurs who want to pay tax and contributions on a flat-rate basis (paušal) from 1 January 2027 must submit a request to the Tax Administration by 31 October 2026. The request is filed electronically through the ePorezi portal. The request is filed by...
In short: by 30 November 2026, the Serbian Business Registers Agency (APR) will automatically convert existing activity codes into the new activity codes under the KD 2025 classification. In December, check which code you have been assigned. If it does not fit your...
This page brings together the salary calculation parameters used in Serbia for employees and for the personal salary (lična zarada) of entrepreneurs: the non-taxable amount, tax and contribution rates, the minimum and maximum contribution bases, and the minimum wage....
A personal salary (lična zarada) is the amount that an entrepreneur (preduzetnik) in Serbia who keeps business books chooses to pay themselves every month as personal income. It is the entrepreneur's counterpart to an employee's salary. Calculating the personal salary...
In domestic trade in Serbia, the term kompenzacija (compensation, or set-off) usually refers to offsetting receivables and payables between business partners on the basis of mutual invoices that have fallen due. In other words, an obligation is settled without the use...
A statement of open items (IOS, from the Serbian izvod otvorenih stavki) is the document a company uses to reconcile balances with its customers and suppliers before preparing its annual financial statements. The obligation comes from the Serbian Law on Accounting,...
Registered as an entrepreneur in Serbia and paying yourself a personal salary? Here is how the PPDG-1S advance tax return works, when it is due and how the monthly advance tax is calculated.
The Serbian Business Registers Agency (Agencija za privredne registre, APR) has reminded companies on its website that annual beneficial ownership verification becomes mandatory on 1 October 2026. Every registered legal entity must now confirm once a year that the...
If you rent out a company-owned apartment to an embassy employee, a diplomatic representative, or another person with a specific diplomatic status for residential purposes, there are several important points to consider. Issuing a Fiscal Receipt In the Republic of...
Recent amendments to the Rulebook on Value Added Tax and the Rulebook on Electronic Invoicing have also amended and further clarified the provisions relating to the issuance of invoices for supplies charged in foreign currency. These amendments apply from tax periods...
The latest amendments to the VAT Rulebook, effective from 1 April 2026, introduce certain clarifications regarding the Notification of the Recipient concerning input VAT. This refers to a statement issued by the customer to the supplier after the supplier has issued a...
Amendments to VAT regulations, applicable to tax periods beginning after 31 March 2026, have changed the document accompanying the return of goods. Until now, in certain prescribed situations involving the return of goods, the supplier issued a credit note (document...
Statutory annual reporting is a legal obligation of every limited liability company (d.o.o.) in Serbia, regardless of whether the company had business activity, employees, or generated profit during the year. As part of statutory annual reporting for a d.o.o., a...
We have written about the payment of the founding contribution in general in a text that you can view here. In this article, we will focus on the specifics related to the procedure for paying the founding contribution when the founder, i.e. a member of the company, is...
Under the Law on State and Other Holidays in the Republic of Serbia, New Year’s Day, as a public holiday, is celebrated as a non-working holiday on 1 and 2 January. The first day of Christmas (7 January) is also a non-working day as a religious holiday. On state and...
Under the Regulation on the detailed conditions, criteria, and elements for lump-sum taxation of taxpayers earning income from self-employment, a specific form of protection is prescribed for lump-sum entrepreneurs when determining the tax base for lump-sum taxation....
The National Assembly has adopted a new Law on the Exchange of Data, Documents, and Notifications in Cases of Temporary Incapacity for Work through the Software Solution “e-Sick Leave – Employer.” The Law was published in the Official Gazette last week and will be...