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Taxes (Paušal) in Serbia: A Complete Guide for Entrepreneurs

For those considering opening a sole proprietorship in Serbia, understanding the local tax system is a top priority. Lump-sum taxation (paušal) is the most convenient and simplest regime for sole proprietors. Its main advantage is that the Tax Administration (Poreska uprava) independently calculates a fixed amount of taxes and issues a ready-made decision, eliminating the need for monthly calculations with an accountant.