The biggest advantage of flat-rate taxation is predictability: the state determines a fixed monthly amount for you in advance through an assessment, so you don’t have calculations to deal with like double-entry bookkeepers do. But a flat-rate entrepreneur also has deadlines that must not be missed. Here are all the obligations in one place, arranged by calendar, so nothing slips through.

Monthly obligation: tax and contributions by the 15th of the month

This is the only payment a flat-rate entrepreneur makes throughout the entire year. The amount is fixed and is stated in the Tax Administration’s assessment for the current year, and it is paid monthly, no later than the 15th of the month for the previous month. In practice: you pay the obligation for June by 15 July, the obligation for July by 15 August, and so on.

The assessment covers tax on income from self-employment and contributions for pension and health insurance. If you don’t yet have a new assessment for the current year, until it is issued you pay an advance payment in the amount of the previous year’s obligation, and once the assessment is received, any difference is reconciled.

Deadline: by the 15th of the month for the previous month.
Amount: fixed, from the Tax Administration’s assessment.
Tip: set up a standing order or a reminder so you’re never late, because interest is charged on late payments.

What you track yourself during the year: the KPO book and the limits

A flat-rate entrepreneur is required to keep the Book of Recorded Turnover (KPO), in which every issued invoice is entered chronologically. You don’t submit it to anyone in advance, but it must be up to date and available upon request from a tax inspector. The KPO book also serves to help you make sure you don’t exceed the statutory limits.

Limit for flat-rate status: total annual turnover up to 6,000,000 dinars. If you exceed this amount, you lose the right to flat-rate taxation and switch to double-entry bookkeeping.
VAT threshold: when turnover in the previous 12 months exceeds 8,000,000 dinars, you enter the PDV system.
In the case of significant changes (e.g. exceeding a limit), the PPDG-1R return is filed within 15 days from when the change occurs.

Annual obligations: the end and the start of the year

Unlike double-entry bookkeepers, a flat-rate entrepreneur has no annual settlement or financial statement at the end of the year. The main formal obligation is to close the KPO book for the year that is ending and to open a new one for the following year.

At the beginning of each year, the Tax Administration issues a new assessment with the amount of tax and contributions for that year. Assessments are delivered electronically via the ePorezi portal, so check your inbox regularly to know the exact new monthly amount.

Annual personal income tax: by 15 May (if you exceed the threshold)

This is not the same as your monthly flat-rate obligation. The annual personal income tax is an additional tax paid by individuals whose total net income during the year exceeds the non-taxable threshold. For income earned in 2025, the non-taxable amount is 5,439,096 dinars, and the return and payment are made no later than 15 May 2026.

Important: the threshold includes all of your income as an individual (salaries, self-employment, royalties, renting out property, and so on), not just income from your flat-rate activity. Many flat-rate entrepreneurs with only one source of income won’t exceed this threshold, but if you have multiple sources or high turnover, be sure to check the total.

Deadline: 15 May 2026 for income from 2025.
Non-taxable amount (income from 2025): 5,439,096 dinars.
Rate: 10% on the portion up to six times the average annual salary, 15% on the portion above that.

Switching to or out of flat-rate status: deadline 31 October

If you’re only now planning to become a flat-rate entrepreneur (or to return to flat-rate status), the request is filed electronically via the ePorezi portal no later than 31 October of the current year, and the status then applies from the beginning of the following year. If you are already a flat-rate entrepreneur, your status is automatically renewed and you don’t have to file a new request every year.

For those who are only just registering with the APR, the choice of flat-rate taxation is stated during the registration procedure, that is, the application to the Tax Administration is filed within 15 days from registration.

Key takeaways

Tax and contributions per the assessment: by the 15th of the month for the previous month.
KPO book: keep it throughout the entire year; close the old one and open a new one at the end of the year.
Watch the limits: 6,000,000 dinars for flat-rate status, 8,000,000 dinars for entering the PDV system.
Annual personal income tax: file by 15 May if you exceed the threshold (for 2025 the threshold is 5,439,096 dinars).
Request for flat-rate status / exit: by 31 October via ePorezi; for existing flat-rate entrepreneurs, the status is renewed automatically.

If you need help making sure you don’t miss a single deadline or checking your assessment, get in touch with us.