Flat-Rate Tax for 2027: Apply by Oct. 31, a Saturday

An entrepreneur who currently keeps business books and wants flat-rate taxation from January 1, 2027 must file a request with the Tax Administration by October 31, 2026. That date falls on a Saturday, so the portal pausalko.rs advises filing no later than Friday, October 30. The request can only be submitted electronically, through the ePorezi portal, and logging in requires an electronic certificate or ConsentID.

Who has to file a request, and who does not?

Only entrepreneurs who currently keep business books need to file. Anyone who is already on flat-rate taxation files nothing and stays in that regime as long as the conditions are met. A new entrepreneur picks flat-rate taxation at registration with the Serbian Business Registers Agency.

What conditions apply to flat-rate taxation?

According to tax adviser Milan Radosevic, the most important condition is that annual turnover does not exceed 6,000,000 dinars. That turnover counts all income from the business, from both domestic and foreign clients, including payments received in foreign currency. Pausalko.rs reports that the amendments to the Personal Income Tax Law were published in the Official Gazette 80/2026 on August 31, and that the proposed increase of the limit to 8,000,000 dinars was not adopted, so 6,000,000 still applies for 2027.

Flat-rate taxation is not available to:

• value added tax payers
• entrepreneurs in trade, hospitality and financial intermediation
• entrepreneurs in real estate, advertising and market research

There is one exception: trade or hospitality run from a kiosk, trailer or similar prefabricated structure can still be approved for flat-rate taxation.

What if the deadline is missed?

According to pausalko.rs, a request filed after the deadline is not valid. The entrepreneur then stays on business books for all of 2027, and the next chance is October 31, 2027, for 2028. The same source says that under Article 80 of the General Administrative Procedure Law, a deadline falling on a non-working day would expire on the next working day, Monday, November 2, but it recommends not counting on that.

How much is the flat-rate income, and when does the decision arrive?

The amount of flat-rate income depends on the code of the main business activity, the average salary in the municipality where the business is based, the number of years in business and the entrepreneur’s age. The Tax Administration usually sends the decision in January, to the tax mailbox on ePorezi, and it is considered delivered as soon as it is posted, even if the taxpayer never opens it.

Radosevic explains what flat-rate taxation means in practice: “If their income is higher than the estimated flat-rate income, they do not pay additional tax just because of that difference.” The obligation also stays in place when an entrepreneur earns less, and the adviser warns about the other side of the calculation:

“However, flat-rate taxation is not always the most favorable option. For entrepreneurs with high costs or variable income, keeping business books may be a better fit, especially if the tax calculated on actual profit would be lower than the obligations set by the flat-rate decision,” Radosevic said.

Which deadline expires a day earlier?

A day before the flat-rate deadline, on October 30, freelancers must report their income for the third quarter of 2026. According to Paragraf, returns are filed from October 1 to 30, and this applies to individuals who earn income from contracted fees for work performed and from copyright and related rights, with tax paid through self-assessment.

The return is filed through the Freelancers portal (frilenseri.purs.gov.rs), which issues a payment slip with a QR code after a successful submission. The alternative is form PP OPO-K, filed electronically through ePorezi or on paper, in person or by mail, to the competent branch of the Tax Administration. According to the same source, anyone who does not file on time pays interest and faces misdemeanor liability.