Deadline for submitting a request for lump-sum taxation for 2025.
Print Page24. 10. 2024.
We would like to inform self-employment income taxpayers, who paid tax on taxable profit in the current year, that they can submit a request for lump-sum taxation for 2025 no later than Thursday, October 31, 2024.
The request is submitted electronically via the Tax Administration's ePorezi portal.
Sole traders who meet the conditions for lump-sum taxation will receive a decision from the Tax Administration to their tax mailbox on the ePorezi portal, on the approved lump-sum taxation, which will be valid from 01.01.2025.
Lump sum sole traders, whose business conditions have not changed in a way that would exclude the right to lump-sum taxation, are not required to submit a request and use this method of taxation until it is determined that the reasons for lump-sum taxation have ceased to exist.
More detailed information on the conditions and criteria for lump-sum taxation is available in Tax Bulletin for private individuals sole traders, published at the website of the Tax Administration of the Republic of Serbia.