Delivery of tax decisions for 2026 to flat-rate entrepreneurs has begun
Print Page19. 01. 2026.
The Tax Administration of the Republic of Serbia has calculated the tax on income from self-employment and mandatory social security contributions for 2026 for self-employed individuals who pay personal income tax and mandatory social security contributions based on lump-sum income (flat-rate entrepreneurs).
The delivery of tax decisions and reports on the method used to determine lump-sum income will be carried out electronically, by posting them in the tax mailbox on the Tax Administration’s ePorezi portal, starting from January 19 and in the days to follow.
In accordance with the provisions of the Law on Tax Procedure and Tax Administration, a tax decision is considered delivered on the date it is posted in the taxpayer’s tax mailbox.
Monthly advance payments of tax and mandatory social security contributions for 2026 shall be paid using a reference number, which includes the payment authorization number (BOP) assigned for 2026. The deadline for payment of the first advance installment for January 2026 is February 18 (the original deadline is February 15; however, due to a public holiday and a non-working day, the deadline is postponed to the first following working day).
Along with the tax decisions, taxpayers will receive sample completed payment slips for tax and mandatory social security contributions, including a QR code.
We remind taxpayers that access to the Tax Administration’s ePorezi portal is available:
- using a Qualified Electronic Certificate
- using an eID account, i.e. the ConsentID mobile application and a cloud-based certificate, provided they have an eID user account on the electronic identification portal, and
- using a Qualified Electronic Certificate and the SmartBox application. All necessary instructions are available to portal users at https://eporezi.purs.gov.rs/.
Taxpayers may obtain additional information through the Tax Administration’s Contact Center (0700/700-007 and 011/6969069) or at the “Your Tax Officer” service desk at Tax Administration branch offices.