The Serbian government last week adopted amendments to the decree flat-rate taxation of taxpayers with income from independent activities.
The new amendments enable the issuance of tax decisions for activities from the so-called Fifth Group, which includes professional activities such as doctors, veterinarians, interpreters, engineers, the government announced.
Most entrepreneurs from the IT sector fall into the category of “other professional activities,” a statement remarked.
The amendments to the decree “specify the criteria for determining the amount of lump sum tax, which will lead to greater legal certainty and predictability of the business of entrepreneurs, and on the other hand, more efficient collection of taxes.”