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How Flat-Rate Tax and Contributions Are Calculated
Almost every flat-rate entrepreneur asks themselves at least once: how did the Tax Administration even arrive at that exact figure on my decision? The amount isn’t random — there is a clear formula with a starting base and a series of coefficients. In this article we explain, step by step, how flat-rate tax and contributions…
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The KPO Book: What It Is and How to Keep It
If you’re a flat-rate entrepreneur, the KPO book is probably the only business record the law requires of you. It sounds serious, but it’s essentially a simple list of your income. In this article we explain exactly what goes into it, when, and how to keep it electronically without any hassle. What the KPO book…
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Taxation of Freelancers in Serbia: Models and Differences
You work for clients abroad and the money has landed in your foreign-currency account — but now you don’t know which tax you pay, when, and under which model? Freelancers in Serbia have a special self-assessment regime that differs from the flat-rate tax, and choosing the right model directly affects how much you hand over…
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Health Insurance for Flat-Rate Entrepreneurs
As a flat-rate entrepreneur, you pay your own contributions, so whether your health insurance card is validated is up to you as well. The good news: if your contributions are paid on time, validation today most often happens automatically. In this article we explain how a flat-rate entrepreneur obtains health insurance, how card validation works,…
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Business Travel and Expenses for Flat-Rate Entrepreneurs
You’re travelling to a conference, to a client in another city, or to a trade fair abroad, and you wonder: can I „write off“ those expenses against tax, and am I entitled to a per diem? For a flat-rate entrepreneur the answer is different than for companies that keep books, and this is exactly where…
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Dormancy and Closing a Flat-Rate Business
Business slows down for a while, you move abroad, or you simply want a break – yet your flat-rate business is still “running” and your obligations keep accruing. Before you make a decision, it is important to understand the difference between dormancy (a temporary suspension) and fully closing the business, because these are not the…