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 entrepreneurs who currently keep business books and want to switch to flat-rate taxation. An entrepreneur who is already taxed on a flat-rate basis does not need to apply again. They keep that status in the following year, provided they still meet the conditions.

Flat-rate taxation cannot be approved for an entrepreneur whose turnover in 2026 exceeds RSD 6,000,000, for an entrepreneur registered for VAT, or for entrepreneurs in certain activities. The conditions and how the flat-rate income is determined are explained in our article Flat-Rate Taxed Entrepreneurs.

Before you submit the request, check whether flat-rate taxation really suits you. If your turnover is close to the limit, consider keeping business books and paying yourself a personal salary.