An extract from the register of sole proprietors is an official document confirming the status of your business. It is often required for various legal and administrative procedures, such as applying for a residence permit (boravak).
The environmental tax, or eco-tax (ekološka taksa), is a mandatory annual fee for the protection and improvement of the environment in Serbia. Its payment is not dependent on the chosen tax system, whether it's a lump-sum system or bookkeeping.
The decision to close a sole proprietorship (preduzetnik) in Serbia raises many questions, especially for foreign citizens. Understanding the key aspects of the process from the outset will help you plan your actions and avoid unpleasant surprises.
A certificate confirming that your sole proprietorship is a tax resident of Serbia (Potvrda o rezidentnosti) is necessary for applying double taxation avoidance agreements. It is most often requested by counterparties from European Union countries and Armenia. This document confirms that you pay taxes specifically in Serbia, which exempts your partner from withholding tax at the source in their country.
Paušal taxation in Serbia is a simplified system with a fixed tax rate that does not depend on the entrepreneur's actual profit. This regime is considered the simplest and most convenient, especially for freelancers, IT specialists, and consultants working with foreign clients.
The Serbian government services portal is designed to simplify interactions between citizens, as well as foreigners residing in the country, and government organizations. It consolidates numerous services, enabling users to handle administrative and business matters online.
After a year of living in Belgrade, the city map takes on new meanings. Special marks appear on it—so-called 'Russian spots.' These are establishments with Russian roots: from coffee shops and bars to beauty salons and barbershops, of which there turned out to be a surprising number in the city.