Delivery of decisions on determined obligations for 2025 to lump-sum sole traders has begun
Print Page22. 01. 2025.
The Tax Administration of the Republic of Serbia has calculated the tax on income from self-employment and contributions for mandatory social insurance for 2025, for self-employed owners who pay tax on income from self-employment and contributions for mandatory social insurance on a lump-sum income (lump-sum entrepreneurs).
The delivery of decisions and reports on the method of determining lump-sum income, electronically, by posting them in the tax mailbox on the ePorezi, portal of the Tax Administration of the Republic of Serbia will be carried out from January 21st and in the following days.
In accordance with the provisions of the Law on Tax Procedure and Tax Administration, the decision is considered delivered on the day it is posted in the tax mailbox.
Monthly advance payments based on taxes and contributions for mandatory social security for 2025 are paid by use of a reference number, in the structure of which the payment authorization number (BOP) is assigned for 2025. The deadline for first advance payment for January 2025 is February 18 (the deadline is February 15, but due to a public holiday and non-working day, the deadline is moved to the first following working day).
Along with tax decisions, taxpayers will be provided with examples of filled out tax and mandatory social security contributions payment slips with a QR code.
We remind you that the Tax Administration portal can be accessed:
1) using Qualified electronic certificates
2) using eID account i.e. mobile application ConsentID and certificate in cloud if the user owns eID user account at the portal for electronic identification and
3) using a Qualified Electronic Certificate and the SmartBox application. All necessary instructions are available to portal users at https://eporezi.purs.gov.rs/.
Taxpayers can obtain additional information through the Tax Administration Contact Center at the telephone numbers 0700/700-007 and 011/6969069 and at the "Your Tax Collector" counter in Tax Administration branches.