Paušal in Serbia
APR changes: address, activity, pausing and closing the business
What to report to the business registry (APR), how changing your activity or municipality changes the tax, pausing and what closing requires.
In short
Changes of name, registered address or activity, a temporary pause (mirovanje) and closing the business are filed with the Business Registers Agency (APR). A change of activity or municipality can change your flat-rate tax. APR picks up bank accounts automatically.
When: When something changes
What to do
File through eRegistracija, by post or in person. A pause can't be registered retroactively, and while it lasts contributions aren't paid (unless you choose to pay them). Closing needs certificates from the Tax Administration and the local tax office that taxes are paid, no older than 5 days.
Official sources
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.
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