In the period from January 19 to 23, 2023, the decision on the tax obligations of lump-sum entrepreneurs, as well as the report on the method of determining the lump-sum income, will be submitted electronically through the portal of the Tax Administration (eTax), according to the official website of the Tax Administration.
All those who decide to swim in the waters of the lump-sum entrepreneur will receive a report on the method of determining the lump-sum income and a decision on the established obligation in electronic form. It will arrive in the tax box through the eTax portal within 48 hours from the day of registration of the establishment of the business entity in the Agency for Business Registers.
The decision is delivered in electronic form through the Tax Administration portal and is considered delivered on the day it is posted on the Tax Administration portal, in accordance with the provisions of the Law on Tax Procedure and Tax Administration, it was stated on the official website.
To access the portal of the Tax Administration, a qualified electronic certificate is required, which is issued by five certification bodies in the Republic of Serbia (MUP, JP PTT, Serbian Chamber of Commerce, Halcom, E-Smart Systems). Officially, if access to the tax box is made by another person on behalf of the flat rate entrepreneur, the taxpayer is obliged to authorize that person.
Monthly advance payments based on taxes and contributions for mandatory social insurance for the year 2023 are paid with reference to the number, in the structure of which the payment authorization number (BOP) was assigned for the year 2023.
Also, as part of the decision, examples of completed payment forms for taxes and contributions for mandatory social insurance were submitted.
Taxpayers can additionally be informed through the Contact Center of the Tax Administration on the phone numbers: 0700 700 007 and 011/331 01 11, as well as at the counter “Your Taxpayer”, in 37 branches of the Tax Administration throughout Serbia.
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