Paušal in Serbia
Flat-rate (paušal) business in Serbia, in plain words
Every obligation of a flat-rate entrepreneur in one place: monthly tax and contributions, the annual decision, the 6 and 8 million limits, the independence test, the KPO book, invoices, SEF and tax inspections, with official sources.
What a flat-rate entrepreneur has to do, when and where, in plain words. Open an item for details and official sources. Rules as of October 2026.
Every month
Once a year
Always
- KPO bookKept continuously; the app keeps it for you
- The 6 and 8 million limitsAlways; the app warns at 80%
- Independence testFor every client, every year
- What an invoice must showOn every invoice
- Payments from abroadWith every payment from abroad
- e-invoicing (SEF)Only if you work for the public sector
- Fiscal receiptsWhen you sell to individuals
When something changes
Tax inspection
Official sources
ePorezi portalTax Administration – flat-rate taxationFlat-rate tax and contributions calculatorTax returns and forms for entrepreneursTax guide for the self-employed (PDF)Tax calendarIndependence test – small business guideAPR – changing an entrepreneur's detailse-invoicing – questions and answersCROSO – social insurance registrationNBS – IPS QR code
Tax Administration contact centre: 0700 700 007 or 011 6969 069
This is a plain-language overview, not legal or tax advice. Rules change; when unsure, check the official pages or call the Tax Administration.
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