Paušal in Serbia
Environmental fee and local fees for paušal businesses
The environmental protection fee: how much micro businesses pay, when to file and how it's paid. The business-sign fee depends on the municipality.
In short
A local fee that flat-rate entrepreneurs pay too: for micro businesses 5,000, 10,000 or 20,000 dinars a year depending on the activity's environmental impact, at most 0.4% of the previous year's income. Not due while the business is paused.
When: File by 30 April, pay quarterly
What to do
By 30 April, file with your municipality's local tax administration; then pay quarterly as the municipality decides.
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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