Flat-rate taxation is the simplest regime for freelancers and small entrepreneurs in Serbia, but it has a clear ceiling. Once your annual income exceeds 6,000,000 RSD, you lose the right to flat-rate taxation and must switch to double-entry bookkeeping. In this article we explain exactly what happens at the crossover, when the new obligations kick…

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…

A business activity code looks like a formality you fill in when registering your business and then forget about, but for flat-rate entrepreneurs it determines two crucial things: whether you are even allowed to be a flat-rate entrepreneur and how much tax you will pay. The wrong choice can mean a rejected application or unexpectedly…

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…

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…

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…