Paušal in Serbia
Paušal limits in Serbia: 6 and 8 million dinars (2026)
What counts towards the 6 million limit (calendar year, all turnover) and the 8 million VAT limit (domestic turnover over 12 months), what happens if you cross it, with a calculator.
In short
You lose flat-rate status if income in a calendar year exceeds 6,000,000 dinars (all turnover counts, foreign too). If turnover in Serbia over any 12 consecutive months exceeds 8,000,000 dinars, you must register for VAT; services to foreign companies, supplied abroad, don't count toward that limit.
When: Always; the app warns at 80%
What to do
Watch both limits on the Overview. Over 8 million: file the VAT registration (EPPDV) on ePorezi within 5 days. Over 6 million: file PPDG-1R within 15 days; the Tax Administration moves you to bookkeeping from 1 July (if exceeded in the first half of the year) or from 1 January next year. At that point, hiring an accountant is advisable.
Two limits, counted two ways
- 6,000,000 dinars applies to the calendar year (1 January to 31 December) and counts all turnover, from domestic and foreign clients. Above it you lose paušal status.
- 8,000,000 dinars is the VAT limit, counted over any 12 consecutive months, but only turnover whose place of supply is Serbia. Services to foreign companies, supplied abroad, don't count towards it.
That's why a developer working only for foreign clients reaches the 6 million limit first, while someone working for Serbian companies may hit the 8 million limit first.
How much room you have left
Tefter works this out by itself from your invoices and warns you at 80%.
Official sources
How to do it in Tefter
Other obligations
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.
Common questions
Do payments from abroad count towards the 6 million limit?
Yes. The 6 million limit counts all turnover in the calendar year, foreign clients included.
Do services to a foreign company count towards the 8 million VAT limit?
No, if the place of supply is abroad, as it is for most services to foreign companies. Only turnover in Serbia counts towards the 8 million limit.
What if I go over 6 million during the year?
File form PPDG-1R within 15 days. The Tax Administration moves you to bookkeeping from 1 July if you crossed the limit in the first half of the year, or from 1 January of the next year.
What if I go over 8 million?
You enter the VAT system: file the VAT registration (EPPDV) on ePorezi within 5 days. A VAT payer can't be taxed as paušal.
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