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How to Register a Flat-Rate Business Step by Step (APR)
Registering a flat-rate business seems complicated until you realize it’s essentially just a few clear steps. The biggest trap isn’t the paperwork, but a single missed click during setup that can cost you a whole year of double-entry bookkeeping. In this guide you’ll get the sequence of steps, the business activity code, the fees and…
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E-Invoices (SEF): What Every Flat-Rate Entrepreneur Should Know
The electronic invoicing system (SEF) sounds like something that concerns only large companies and PDV payers, but flat-rate entrepreneurs run into it more and more often. If you ever issue an invoice to a government institution or to a business that requires it, SEF becomes part of your story too. In this article we explain…
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Independence Test: 9 Criteria Every Freelancer Must Know
If you are a flat-rate entrepreneur working for a single client, a large share of your income comes from one source, and on top of that they set your working hours — there is a real chance the Tax Administration will view your relationship as a disguised employment relationship. This is exactly what the independence…
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Flat-Rate Tax or Bookkeeping: How to Choose
When you start a sole proprietorship in Serbia, the first big decision isn’t the company name but the method of taxation: flat-rate tax or double-entry bookkeeping. This choice directly affects how much you’ll pay the state, how much time you’ll spend on administration, and how much your accounting support costs. Let’s break down when each…
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How Foreigners Open a Flat-Rate Business in Serbia
More and more foreign freelancers and relocators are choosing Serbia for its simple flat-rate taxation and low costs. But before you send your first invoice, you need to untangle the order of the steps: business registration, PIB (tax ID), bank account and residence don’t always come in the order you might expect. In this article…
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Switching from Flat-Rate Tax to Bookkeeping
Flat-rate tax is simple while it lasts, but sooner or later many entrepreneurs reach the point where they must (or want to) switch to keeping business books. If you’re wondering when that happens, what the deadlines are, and what specifically changes in your day-to-day operations, we explain it step by step below. When you must…