Flat-Rate Tax for 2027: Apply by Monday, November 2
Serbia's Tax Administration says entrepreneurs must file requests for flat-rate taxation for 2027 by Monday, November 2, 2026, and only through the ePorezi portal.
The Tax Administration has announced that entrepreneurs can submit a request for flat-rate taxation for 2027 up to and including Monday, November 2, 2026. Requests can be filed only electronically, through the ePorezi portal.
We previously reported a deadline of October 31, the date listed in the Tax Administration’s online calendar. This year it falls on a Saturday, and November 1 is a Sunday. The notice does not say why Monday, November 2 was set as the last day.
Who can apply for the flat-rate tax?
The notice is addressed to entrepreneurs who currently pay tax on their self-employment income based on actual profit and who meet the conditions for the flat-rate regime. A decision approving flat-rate taxation arrives electronically, in the tax mailbox on the ePorezi portal, and applies from January 1, 2027.
The Tax Administration’s calendar lists a second route as well: a request can be filed within 15 days of receiving the act confirming removal from the VAT register, and no later than December 31 of the current year for the following year.
Who cannot get the flat-rate tax?
The Tax Administration reminds taxpayers that the right to flat-rate taxation does not extend to anyone:
- who works in advertising and market research
- who is engaged in wholesale or retail trade, hotels and restaurants, financial intermediation, or real estate activities
- whose total turnover in the year before the tax year exceeds 6,000,000 dinars
- whose business receives investment from other persons
- who is registered in the VAT register
There is one exception. A taxpayer who runs a trade or catering business from a kiosk, trailer or similar prefabricated or mobile structure, or who produces and sells only their own products, can be granted the flat-rate regime on request.
What if the entrepreneur is already on the flat-rate tax?
Entrepreneurs who already pay tax on a flat-rate income and whose business conditions have not changed do not need to file a new request. They stay in the regime for as long as the grounds for it remain.
Everyone else, meaning those who pay tax on actual profit this year and are counting on the flat-rate regime from January, must file through the ePorezi portal by Monday, November 2 at the latest.
