Boravak through lump sum: a real case

Who can use the flat-rate tax for residence

The flat-rate tax is available only to natural persons registered as individual entrepreneurs (preduzetnik) or self-employed (samostalni radnik).

Conditions

• Residency - at least 183 days per year or a residence permit (boravišna dozvola).
• Activity code - must be included in the list approved for the flat-rate scheme. In 2026 the list contains about 150 NACE codes, among them:
• 62.01 - software development
• 63.11 - data processing, information hosting and related activities
• 70.22 - consulting services in management
• 82.99 - other auxiliary business activities (e.g., virtual assistants)
• 96.04 - fitness centres and sports clubs (online or home services)
• Revenue - not more than 2 million dinars (≈ 17 000 EUR) per year. If exceeded, switch to the regular tax system.

If your code is not in the list, the flat-rate regime is unavailable even if the other conditions are met.

How much you need to earn: minimum and recommended amounts

Flat-rate tax amount in 2026

NACE code	Monthly payment (EUR)	Annual payment (EUR)
62.01 (IT)	60	720
63.11 (IT)	50	600
70.22 (consulting)	70	840
82.99 (services)	40	480
96.04 (fitness)	80	960

This is only the tax. Social contributions (doprinosi) amount to about 35 % of the minimum salary. With a minimum salary of 420 EUR in 2026 this is ≈ 147 EUR per month.

Income required for visa/ permanent residence

For temporary (boravišna dozvola) and permanent (stalni boravak) residence an income of at least 50 % of the average salary in Serbia is required - roughly 350 EUR per month (4 200 EUR per year). In practice migration officers (MUP) often demand 800 to 1 200 EUR per month if you are not employed under a contract.

Documents confirming income

• bank statements for the last 6 months;
• contracts with clients;
• tax returns (Porezna prijava).

If your income is below 800 EUR, the chances of approval decrease, even if you pay the flat-rate tax.

Procedure for registering a sole proprietorship and obtaining the flat-rate tax

Step 1. Register the sole proprietorship (Registracija preduzetnika)

1. Submit an application at a Poreska uprava office or online via the portal eUprava.
2. Choose a NACE code from the flat-rate list.
3. Pay the state fee - about 1 500 RSD (≈ 12 EUR).
4. Receive the матични број (tax number) and register with Poreska uprava.

Timeframe - 1-3 days.

Step 2. Choose the flat-rate tax

Submit a prijava za obračun paušalnog poreza at the same office. Attach:

• completed application form;
• copy of the матични број;
• confirmation of the selected NACE code.

Review period - up to 10 days.

Step 3. Monthly payments

Pay the tax by the 15th of the following month (for January - by 15 February). Payment methods:

• bank payment order;
• portal ePorezi;
• Poreska uprava cash desk.

Late-payment penalty - 1 % of the tax amount per day, but not less than 1 000 RSD (≈ 8 EUR).

Step 4. Reporting

By 31 March of the following year submit a tax return (Porezna prijava). It states the actual revenue, but the tax is calculated using the fixed rate.

Pitfalls: typical reasons for refusals

Incorrect NACE code

Codes not included in the flat-rate list (e.g., 62.09) automatically exclude the possibility of using the fixed tax.
What to do: check the current list on the Poreska uprava website or consult an accountant.

Insufficient income for the visa

Migration authorities may refuse if income is not documented.
What to do: open an account in a Serbian bank (AIK Banka, UniCredit, OTP), keep records with software (Faktura, WinFin) and retain all contracts and payment documents.

Issues with social contributions

The flat-rate tax does not cover doprinosi. Without paying them you have no health insurance or pension accruals.
What to do: register with Poreska uprava as a payer of social contributions and pay about 147 EUR per month, or obtain private insurance (from 50 EUR).

Changing the activity code

If you change the NACE code to one that is not eligible for the flat-rate scheme, you must switch to the regular tax system.
What to do: before changing the code verify its status with Poreska uprava.

Tax audits

Poreska uprava may request contracts and bank statements. If they are missing, the tax may be recalculated at the regular rate.
What to do: keep all documents for at least 5 years and maintain transparent bookkeeping.

Real case: sole proprietorship on the flat-rate tax obtained permanent residence

In 2024 a client from Russia registered a sole proprietorship in Belgrade with code 62.01 (software development) and chose the flat-rate tax.

1. Sole proprietorship registration - submitted documents to Poreska uprava in June 2024, received the матични број after 2 days.
2. Flat-rate selection - filed the application, received confirmation and began paying a fixed tax of 60 EUR per month.
3. Income verification - opened an account at AIK Banka, gathered contracts with EU clients, provided bank statements for 6 months and tax returns.
4. Visa/permanent residence - at the migration office MUP presented an income of ≈ 900 EUR per month, satisfying the requirements. The visa was issued, and after a year a permanent residence permit was granted.

Key takeaways: the correct NACE code, timely payment of the flat-rate tax and social contributions, and documented proof of income enable successful acquisition of permanent residence.