Paušal in Serbia
Tax inspection of a paušal business: what the inspector asks for
The KPO book, bank statements, explanations for payments that aren't income, and contracts for the independence test. What to prepare and how long to keep records.
In short
An inspector usually asks for the KPO book, bank statements for all accounts, and an explanation of payments that aren't income (loans, advances, last year's invoices paid this year). Reviews often start when a year's inflows pass 6 million. For the independence test they check contracts and whether you have other clients.
When: When you're notified; the inspector sets the deadline
What to do
Download the tax inspection package for the requested period (Reports tab) and add your bank statements. Keep invoices, contracts, statements and decisions for at least 5 years (SEF invoices 10 years).
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.
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