We have published a new guide: Tax Decision in Serbia (poresko rešenje): How to Get It, Read It and Pay.
The tax decision, poresko rešenje, sets a flat-rate entrepreneur’s tax and contributions for the year. It arrives only in the electronic mailbox on ePorezi, and payment is due from day one, even if you have not opened it yet.
What is inside:
- how to read the three documents in the mailbox and which four amounts matter;
- a real decision broken down step by step: how the base, the coefficient and the contributions are calculated, with scans and every figure explained;
- how to pay: account numbers, payment codes 253 and 153, model 97, deadlines and late interest;
- what to do if you do not have a residence permit yet: portal access through a representative using the PEP form;
- the usual mistakes: an unread mailbox, paying to the wrong account, losing flat-rate status.
The guide is based on a real tax decision and illustrated with scans showing exactly which fields to check first.