From now on, in addition to the existing two access methods, via the ePorezi application and Qualified Electronic Certificate or ConsentID mobile application and eID of the eUprava account, a new method is also available - Qualified Electronic Certificate and the SmartBox application.

The SmartBox application enables access to the ePorezi portal from computers running Windows, but also from computers running Linux (Ubuntu) or macOS operating systems. You can download the application HERE.

After installing the SmartBox application on your computer, launching any internet browser and accessing the link https://eporezi.purs.gov.rs/, users are able to access the ePorezi portal.

This improvement provides portal users with the choice of one of three ways to access the portal and file tax returns, with an expanded range of operating systems supporting work with the ePorezi portal. The existing authorization system for using electronic services on the ePorezi portal operates as before.

All three methods of accessing the portal and filing returns are completely equal. All necessary instructions are available to portal users at https://eporezi.purs.gov.rs/.

There are no changes regarding the use of electronic services via the ePorezi portal, so, as before, the ePorezi app and the Qualified Electronic Certificate are used to access the ePorezi portal and sign tax returns. Information on the acquiring and usage of a qualified electronic certificate can be obtained on the websites of authorized certification bodies.

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.

1. Start of performing activity – Individuals who do not register their activity with the Business Registers Agency (e.g., they are entered in the Directory of Lawyers maintained by the Bar Association), and who choose to pay tax on a flat-rate income, do not submit a ППДГ-1Р tax return with the basis for filing the return when starting their independent activity:

- mark 2 - start of self-employment.

The above taxpayers are obliged to submit a request for approval of flat-rate taxation within 5 days from the date of registration with the Tax Administration, i.e. the date of assignment of the TIN, but no later than December 31 of the current year. The December 31 deadline applies to the taxpayers who will be assigned a TIN after December 26.

2. Notification of termination, interruption and continuation of activity - Entrepreneurs who pay tax on a flat-rate income when reporting the termination and interruption of their activities, as well as the continuation of their activities after the interruption, do not submit a ППДГ-1Р tax return with the basis for filing the return:

- mark 3 - cessation of performing of independent activity;

- mark 4 - interruption of performing of independent activity;

- mark 16 - continuation of independent activity after interruption of activity.

3. Change in taxation method - Entrepreneurs who pay tax on income from self-employment on actual income do not submit a ППДГ-1Р tax return when changing the taxation method from self-taxation to flat-rate taxation with the basis of filing a return:

- mark 17 - transition from taxation on actual income to flat-rate taxation.

Entrepreneurs who pay tax on a flat-rate income are not required to submit a ППДГ-1Р tax return if the changes mentioned above relate to the period after January 1, 2023. In such cases, the Tax Administration will determine the tax liability by decision based on the data taken from the competent registration authority.

For changes made before the specified date, there is still an obligation to submit tax returns with the appropriate basis for submitting the return.