Deadline for Submitting Applications for Lump-Sum Taxation for 2027

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26. 10. 2026.

We hereby inform taxpayers subject to personal income tax on income from self-employment who paid tax on taxable profit in the current year and meet the requirements for lump-sum taxation that they may submit an application for lump-sum taxation for 2027 no later than Monday, 2 November 2026. Applications must be submitted electronically via the Tax Administration’s ePorezi portal.

Entrepreneurs who meet the requirements for lump-sum taxation will receive the Tax Administration’s decision approving lump-sum taxation, effective as of 1 January 2027, electronically in their tax mailbox on the ePorezi portal.

Please note that the right to lump-sum taxation cannot be granted to a taxpayer:

1. engaged in advertising and market research activities;

2. engaged in wholesale and retail trade, hotel and restaurant services, financial intermediation and real estate activities;

3. whose business activities involve investment by other persons;

4. whose total turnover in the year preceding the tax year for which the tax is assessed exceeds RSD 6,000,000;

5. registered as a value added tax (VAT) taxpayer in accordance with the law governing value added tax.

By way of exception, a taxpayer engaged in trade or catering activities conducted from a kiosk, trailer, or similar prefabricated or mobile facility, as well as a taxpayer who manufactures and sells exclusively their own products as part of their business activity, may, upon application, be granted approval to pay tax on income assessed on a lump-sum basis.

Entrepreneurs already taxed on a lump-sum basis who have not experienced changes in their business circumstances that would disqualify them from lump-sum taxation are not required to submit an application. They may continue to be taxed under this regime until it is established that the grounds for lump-sum taxation no longer apply.