News concerning flat-rate entrepreneurs
Print Page01. 11. 2023.
We inform the flat-rate entrepreneurs that the Government of the Republic of Serbia has adopted a Regulation amending the Regulation on detailed conditions, criteria and elements for flat-rate taxation of taxpayers on income from self-employment (hereinafter: the Regulation), which was published in the "Official Gazette of the Republic of Serbia", no. 089/2023 of 20.10.2023, with effect from 01.01.2024.
The amendment to the Regulation stipulates a reduction in the tax base for newly established flat-rate entrepreneurs in the year of registration by 50%. The application of the limitation on the increase in the tax base for flat-rate entrepreneurs of a maximum of 10% per year has also been extended until the end of 2025.
Please note that the 10% limit on the increase in tax liability will not apply in the event of a change in the activity code, municipality and/or place of registration of the flat-rate entrepreneur. A change of municipality does not include a change of seat from one municipality to another within the same city.