HOW TO REGISTER A LUMP SUM TAX AGENCY? :)

Procedure for registering a lump sum tax agency.
This process, like the sentence itself, sounds very complicated, but it's actually very simple.

First of all, you need to check three things:

1

Think about the name of your agency...

Find the winner's name and check if it's already registered!

If there is no result in your search with the name of your agency, continue on.

2

Check your business activity

 If your business activity can be lump-sum taxed, you are ready to depart - Find the list of the activities here

The right to flat-rate taxation cannot be granted to an entrepreneur:

  1. who performs activities in the field of advertising and market research;
  2. who performs activities in the field of: wholesale and retail trade, hotels and restaurants, financial intermediation and real estate activities;
  3. in whose activity other persons invest;
  4. whose turnover in the year preceding the year for which the tax is determined, or whose planned turnover when the activity starts, exceeds 6,000,000 RSD;
  5. which is registered as a taxpayer of VAT (value-added tax) in accordance with the law governing value-added tax. Except for the entrepreneur who performs a trade or catering activity in a kiosk, trailer or similar assembly or moving object, at his request, he may be allowed to pay the tax on a lump-sum income.

 

Of course, if you are not sure what is the best choice of name and activity for you, contact us at office@pausal.rs.

3

Do a self-sufficiency test

If you answer to 5 or more questions out of 9 is "yes", you failed the test and your income cant be treated as income of an entrepreneur:

  1. The Client, or the person connected to the client, either sets the working hours for the Entrepreneur  or the vacation and the absence of the Entrepreneur are dependent on the Client’s decision or a person connected to the client, and the Entrepreneur’s allowance is not reduced proportionally to the time spent on vacation;
  2. The Entrepreneur normally uses facilities or carries out business affairs within the premises provided by the Client or the Person connected to the client, for the purposes of executing the business assigned to him;
  3. The Client or the Person connected to the client carries out or organizes expert training or vocational training for the Entrepreneur;
  4. The Client has recruited The Entrepreneur after advertising in the media they are in need of recruiting the persons or by employing a third entity which is normally handling recruiting persons suitable for work engagement and whose services have resulted in recruiting this particular Entrepreneur;
  5. Client or the Person connected to the client provides their own material, tools, equipment or other tangible or intangible assets required for the work of the Entrepreneur or assets funded by the Client (specialized tools, equipment or other assets that are crucial for the specific work are not included) or  the Client manages the work process, besides reasonable control of the results of the work done;
  6. Not less than 70% of the total operating income of the Entrepreneur in a-12-month period which starts or ends in the referred tax year is generated from one Client or from the Person connected to the client;
  7. The Entrepreneur executes tasks that belong to the industry of the Client or the Person connected to the client, and for such business activities his work contract does not contain the clause under which the Entrepreneur bears the general business risks for the work delivered to the customer of the Client or the Person connected to the client if this customer exists;
  8. Work contract of the Entrepreneur contains a partial or absolute prohibition of the Entrepreneur to provide services on the basis of a work contract with other Clients, except of a partial prohibition of providing services to a limited number of direct competition of the Client;
  9. The Entrepreneur operates activities with compensation for the same Client or for the Person connected to the client, continually or with an intermission for 130 or more working days in a period of 12 months starting or ending in the referred tax year. Operating activities in any period during a work day, between 12am and 12pm is considered operating activities in one day;

You are obligated to do the test with each of your clients separately.

 

ONLINE

If you have an electronic certificate, you can by yourself electronically register your agency on the website of the Business Registers Agency (BRA).
If you do not have an electronic certificate, you can obtain it quick, easy and above all for free at the nearest Ministry of Internal Affairs.

If you want us to register your agency, fill out this POWER OF ATTORNEY, authenticate it with your electronic certificate, fill out the form below and we will register your agency for you.

Are you currently employed at another company?

Do you want a bank account at OTP Bank?

OFFLINE

JRPPS FORM/ BRA TAX / ID

Fill out the registration application:

Make sure you checked box for lump-sum agency

Generate a reference number for a payment slip

Fill in the payment slip

Sign the form, pay a fee in the amount of 1.500,00 RSD and with a copy of an ID card

STRAIGHT TO BRA TO SUBMIT THE APPLICATION!

By submitting your application for registration, you will receive the code (BP xxxx / 2018) with which you can monitor the status of your registration

BRA REGISTRATION DECISION / STAMP PRODUCTION

Upon approval of the registration application, you will need to go to the BRA to receive your registration decision and tax ID.

From 01 October 2018, the use of the seal is not mandatory and can not be imposed by any regulations (Law on Enterprises)

If you do want to use a stamp, with the documentation that you have, you can go straight to the nearest die-sinker to make your own stamp.

OP FORM

The completed OP form you will need to certify at the notary.

Certify at least three copies of the form so that the two originals stay with you (one is kept by the notary).

BANK ACCOUNT

To open a bank account, you will need:

A COPY OF THE BRA REGISTRATION DECISION

01

A COPY OF DOCUMENT CONTAINING TAX ID

02

STAMP

03

CERTIFIED OP FORM

04

TAX ADMINISTRATION

From 01.01.2020. application to the Tax Administration is not needed!

 

Everything you need to do is to check a box for lump-sum agencies upon the registration in the APR and within 48 hours you will receive a tax solution in the mailbox on the ePorezi portal.

If you change anything in your business, (e.g. if the activity is suspended or continued), than you need to apply PPDG-1R.

You can access the ePorezi portal yourself if you have an electronic signature, or you can authorize someone else to do it for you.

All that is required to authorize someone is to submit a filled, stamped and signed following form to the Tax Administration of your agency's headquarters:

If you wish us to authorize us, contact us to receive following steps.

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