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/.

The notification is submitted electronically, via the Tax Administration's ePorezi portal.

Sole traders and agricultural sole traders, in accordance with the provisions of the Personal Income Tax Law, can opt for the payment of personal earnings, which represents the amount of money that the taxpayer pays to himself and records in the business books as his monthly income, including the related obligations based on those earnings.

Please note that the notification of the decision to pay personal income tax is not submitted every year. After submitting the notification once, the taxpayer continues to pay personal income tax until the notification of the termination of its payment is submitted.

Those planning to start their activities as sole traders or agricultural sole traders shall submit a notification of their decision to pay personal income when registering with the competent organization that maintains the register of business entities. That organization shall then forward the notification to the Tax Administration. If registration is not carried out with an organization that maintains the register of business entities, the notification shall be submitted electronically via the Tax Administration portal, within five days from the date of registration with the Tax Administration, i.e. from the date of obtaining the tax identification number, and no later than December 31 of the current year.

The delivery of the decision on the assessed tax on registered weapons for 2024 is carried out in accordance with the provisions of Article 36, paragraphs 4 and 13 of the Law on Tax Procedure and Tax Administration ("Official Gazette of the Republic of Serbia", No. 80/02….138/22), which stipulates that the tax act is considered delivered after 15 days from the date of submission of the tax act to the post office, or in the case of delivery of the tax act in electronic form via the Tax Administration portal, on the date of downloading on the Tax Administration portal.

The adjusted RSD amounts for paying the tax on registered weapons for 2024 are:

The delivery of the decision on the assessed tax on registered weapons for 2024 is carried out in accordance with the provisions of Article 36, paragraphs 4 and 13 of the Law on Tax Procedure and Tax Administration, which stipulate that the tax act is considered delivered after 15 days from the date of submission of the tax act to the post office, or in the case of delivery of the tax act in electronic form via the Tax Administration portal, on the date of downloading on the Tax Administration portal.

Taxpayers, legal entities and entrepreneurs, received decisions on the established tax on registered weapons for 2024 in electronic form in the tax mailbox on the portal of the Tax Administration of the Republic of Serbia eTax, on 06.11.2024.

Taxpayers, individuals who have an account on the eGovernment portal, received decisions on the established tax on registered weapons for 2024 in electronic form in the electronic mailbox on the eGovernment portal, in the period from 06 to 11.11.2024.

The Tax Administration of the Republic of Serbia will subsequently notify taxpayers, individuals, who do not have an electronic mailbox on the eGovernment portal, of the date of sending the decision by mail.

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.  

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.

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.

Via the ePorezi portal, a taxpayer can download a balance inquiry for the current year if they have an electronic certificate. In this case, they should select the "Balance inquiry" option, then select synthetic or analytical. Then they enter the email address to which the taxpayer wants the cards to be sent and click "Send a request to check the balance."

Taxpayers can obtain cards from the current year as well as cards from previous years, i.e. from 2003, by calling the Contact Center at 0700-700-007 or 011 6969 069, to submit a request for obtaining individual information on the balance of tax accounts, which will be forwarded to them the next day to their email address. For the service of obtaining information on the balance of individual tax accounts through the Contact Center, taxpayers must first register by submitting an ЕКПЛ/ЕКФЛ form to the Tax Administration. ЕКПЛ/ЕКФЛ registration forms are available on the Tax Administration website at http://www.purs.gov.rs/kontakt/kontakt-centar/pojedinacne-informacije.html.

Printed, filled out and signed forms can be sent by mail to the following address: Tax Administration, PO Box 93, Cara Dušana 145, Zemun or scanned and sent electronically to the following email address: kc-ekpl@purs.gov.rs.

The forms are available on the Tax Administration website, www.purs.gov.rs, in the section Contact Center/Provision of individual information on the balance of tax accounts section.

No republican administrative fee is paid for issuing a certificate in this manner.

Through the ePorezi portal, requests can be submitted for four types of tax certificates, with the appropriate purpose selected:

1. Certificate of paid obligations on all public revenue payment accounts

2. Certificate of paid health insurance contributions

3. Certificate of paid value added tax

4. Certificate of paid taxes and withholding contributions on the BOP.

To access the portal, it is necessary for the applicant to possess a Qualified Electronic Certificate issued by the competent Certification Bodies in the Republic of Serbia. In User Manual, that can be downloaded from the Tax Administration website, the process of submitting requests for issuance of tax certificate electronically is described in detail.

If a taxpayer has outstanding tax liabilities, it is not possible to issue a certificate of settled tax liabilities electronically. In order to check the balance of public revenue accounts, a taxpayer may submit a request for reconciliation of the tax debt balance to the TARS organizational unit competent for the territory where the taxpayer's registered office/residence is located.

The authenticity of tax certificates issued in electronic form can be checked on the TARS website at address.

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.