Serbia Tax Administration sets deadline for lump-sum taxation requests

The Serbian Tax Administration has announced that entrepreneurs currently paying tax on taxable profit may apply for lump-sum taxation for the year 2027. The deadline to submit these requests is Monday, November 2, 2026.

Applications must be submitted electronically via the ePorezi portal. Approved decisions will be delivered to the taxpayer's electronic tax mailbox on the same portal and will take effect from January 1, 2027.

Certain restrictions apply to lump-sum taxation eligibility. It cannot be granted to those in advertising, market research, wholesale or retail trade, hotels, restaurants, financial intermediation, or real estate activities. Additionally, businesses with third-party investment, annual turnover exceeding 6,000,000 dinars, or those registered as VAT payers are ineligible. Exceptions may be made for trade or catering activities conducted in kiosks, trailers, or similar mobile units, as well as for those producing and selling exclusively their own products.