The 2026 Paušalac Calendar: Every Deadline and First-Year Checklist

Last updated: October 2026. Covers all recurring obligations for paušalni preduzetnici in Serbia.

Being a paušalac is often described as "no bookkeeping required." That's technically true — you don't maintain double-entry books or file complex tax returns. But "no bookkeeping" doesn't mean "no obligations." There are monthly payments to make, a revenue book to maintain, revenue limits to watch, annual documents to review, and periodic registrations to renew. Miss any of them and you face penalty interest, compliance issues, or worse.

This guide provides two things: a month-by-month calendar of every recurring obligation for established paušalci, and a complete first-year checklist for anyone who just registered their preduzetnik.

Part 1: Monthly and annual calendar for established paušalci

Every month

By the 15th — Pay your four tax obligations

The most important recurring task. Four separate bank transfers to four treasury accounts:

1. Porez na prihode (Income Tax) → account from your rešenje
2. PIO (Pension) → account from your rešenje
3. Zdravstveno (Health) → account from your rešenje
4. Nezaposlenost (Unemployment) → account from your rešenje

All use model 97 and the BOP (poziv na broj) from your current year's rešenje. If you have dopunska delatnost (side business while employed), you pay only items 1 and 2. What a paušalac pays monthly and yearly, eko taksa and bank costs included, is collected in one guide.

Continuously — Maintain your KPO knjiga

Record every issued invoice in your KPO (Book of Realized Turnover) as you issue it. Entries must be chronological by service date. Convert foreign-currency invoices to RSD at the NBS official middle rate — the rate type is prescribed (ZDP čl. 41 st. 2), the rate date is not, for a paušalac outside the VAT system. Common practice is the invoice date, or the supply date where the two differ; what matters is applying the same basis to every entry. The mechanics are in the KPO guide.

Don't batch-enter once a month — enter each invoice within a day or two of issuance. If the Tax Authority inspects and finds your KPO entries were all made on the same date, it raises questions.

Continuously — Monitor revenue limits

Track two numbers:

• Calendar-year revenue total vs 6,000,000 RSD (paušal limit)
• Rolling 12-month revenue total vs 8,000,000 RSD (PDV / VAT limit)

Both are calculated from invoiced amounts (in RSD) by service date. The rolling 12-month figure changes daily as old invoices exit and new ones enter the window.

January

Receive new rešenja from Poreska uprava

Typically delivered via ePorezi in the second half of January. Two documents: one for income tax, one for social contributions. These specify your new monthly payment amounts and new BOP for the year.

Action: Review amounts (check the 10% annual cap — your obligation shouldn't increase by more than 10% vs last year unless you changed activity code or location). Update your bank payment templates with new amounts and BOP. The new amounts apply starting with the January payment (due February 15).

Review previous year's KPO totals

Before the year gets busy, verify your total KPO revenue for the prior year. Compare it against the 6M limit. If it was close, plan your invoicing cadence for the new year.

February

First tax payment of the new year (for January)

Due by February 15. This is the first payment at the new rešenje amounts. Make sure you've updated templates with the new BOP.

April

By 30 April — eko taksa (Obrazac 1)

The eko taksa (naknada za zaštitu i unapređivanje životne sredine) is a local fee handled by your lokalna poreska administracija (LPA), not by the Poreska uprava. The prijava (Obrazac 1) is due by 30 April of the current year (Zakon o naknadama za korišćenje javnih dobara čl. 138 st. 1). The date is the same in every municipality.

The amount follows the environmental-impact category of your activity, not your revenue. For 2026, a paušalac (a micro entrepreneur) pays 5,000, 10,000 or 20,000 RSD a year for low, medium or high impact (Uredba o kriterijumima za određivanje aktivnosti koje utiču na životnu sredinu i iznosima naknada); most service activities are low impact. The fee cannot exceed 0.4% of the previous year's total revenue (čl. 137 st. 12); for a paušalac, total revenue means the paušal income assessed in the Poreska uprava's rešenje for the previous year (čl. 137 st. 13).

The LPA issues a rešenje, and the fee is paid quarterly, within 15 days of the end of each quarter: by 15 April, 15 July, 15 October and 15 January (čl. 137 st. 5). The calendar year in which you register is exempt (čl. 137 st. 2), but the filing still applies. The payment account, the first-year filing and the paying-in-advance option are in the eko taksa guide.

May 15

Annual income tax return (Godišnji porez na dohodak građana) — if applicable

This is NOT the regular paušal tax — it is a separate annual tax on citizens whose total annual income from ALL sources exceeds a threshold set at three times the average annual salary (ZPDG čl. 87 st. 1). For income year 2025, filed in 2026, that threshold is 5,439,096 RSD. See the full guide to the annual income tax.

Most paušalci are NOT affected because the tax base is your assessed paušalni prihod (from the rešenje), not your actual income. Since the assessed base is typically well below the threshold, the annual income tax doesn't apply.

However, if you have significant income from other sources (rental income, capital gains, employment salary in addition to paušal) that pushes your total above the threshold, you may owe this tax. The deadline is May 15 of the following year (e.g., May 15, 2027 for 2026 income).

Action: If your total income from all sources might exceed the threshold, consult a tax advisor.

October 31

Deadline to apply for paušal status (for new entrepreneurs or those returning)

If you want to be a paušalac starting January 1 of the next year, your application must be filed by October 31 of the current year. This applies to:

• Entrepreneurs currently on bookkeeping (knjigaš) who want to switch to paušal
• Entrepreneurs returning from mirovanje (dormancy) who want paušal status

For existing paušalci: No action needed. Your paušal status continues automatically as long as you remain eligible.

December

Year-end revenue check

Final chance to verify your calendar-year revenue against the 6M limit. If you're approaching the threshold, consider whether any December invoices can legitimately be deferred (i.e., if the service delivery genuinely falls in January). Do NOT backdate invoices or manipulate service dates — this constitutes fraud.

Prepare for new year:

• Ensure your KPO is complete and all invoices are recorded
• New KPO numbering resets to 1 on January 1
• No annual re-certification: the KPO is certified once, before the first entry (Pravilnik čl. 4 st. 3), so the same book continues into the new year

Part 2: First-year checklist for new paušalci

You just received your APR registration. Congratulations — you're a preduzetnik. Now what? Here's everything you need to do, in roughly chronological order.

Week 1: Immediate post-registration

1. Verify your APR registration details

Check the APR portal (pretraga.apr.gov.rs) and confirm:

• Business name is correct
• Address is correct
• Šifra delatnosti (activity code) is correct
• Your PIB and matični broj are assigned

APR registration triggers automatic registration with the Tax Authority, PIO Fund, and Statistical Office through the jednošalterski sistem (one-stop-shop). You should receive your PIB and matični broj within 1-2 days.

2. Open a business bank account (poslovni račun)

Visit a bank and open a tekući račun (current account) in the name of your preduzetnik. You'll need:

• APR registration printout (rešenje o registraciji)
• Personal ID (lična karta or passport)
• PIB confirmation (APR printout or ePorezi)

Most banks process this within 1-3 business days. Choose a bank based on fees, online banking quality, and whether they offer devizni račun (foreign currency account) if you'll invoice internationally.

3. Open a foreign currency account (if needed)

If you'll receive payments in EUR, USD, or other currencies, open a devizni račun at the same bank. Some banks open it automatically alongside the dinarski račun; others require a separate request.

4. Register on the ePorezi portal

Go to eporezi.purs.gov.rs. You'll need a kvalifikovani elektronski sertifikat (qualified electronic certificate) — either from your čipovana lična karta (ID card with chip, activated at MUP) or from a commercial certificate provider.

ePorezi is where your rešenja will be delivered and where you can check your tax account status. Set it up now rather than scrambling later.

Week 2-4: Tax setup

5. Wait for your rešenje (tax decision)

After APR registration, the Poreska uprava should issue your rešenje within 48 hours via ePorezi. This document tells you:

• Your monthly tax and contribution amounts
• The BOP (payment reference number)
• The treasury account numbers

If the rešenje doesn't appear within a week, contact your local Poreska uprava office.

6. Understand the first-year coefficient

7. Set up payment templates

In your bank's online banking system, create four payment templates — one for each monthly obligation. Pre-fill all static fields (recipient accounts, model 97, BOP, amounts). This turns your monthly tax payment into a 5-minute task.

8. Make your first tax payment

Your first payment is due by the 15th of the month following your registration month. If you registered on March 20, your first payment (for March, prorated) is due April 15.

For the registration month itself, payments are prorated based on the number of days remaining in the month. Your rešenje should specify the first month's prorated amounts.

Month 1-2: Operations setup

9. Set up your KPO knjiga

Choose paper or electronic format:

• Paper: A bound or loose-leaf book that reproduces the five KPO columns (Pravilnik čl. 4 st. 1, čl. 7)
• Electronic: A spreadsheet, accounting app, or dedicated tool that can print the book or show it on screen (Pravilnik čl. 4 st. 1)

Either way, the rulebook says the book is certified (overena) by the tax authority once, before the first entry (Pravilnik čl. 4 st. 3), and it does not distinguish paper from electronic. Ask your local Poreska uprava branch how it handles this today; the details are in the KPO book guide.

Your first entry goes in when you issue your first invoice.

10. Create your invoice template

Prepare a standard invoice template with all mandatory elements:

• Your full business name, address, PIB, matični broj
• Bank account / IBAN
• Space for: invoice number, issue date, service date, client details, description, amount
• The note: "Nije u sistemu PDV-a na osnovu člana 33. Zakona o PDV-u."

11. Understand which activities you can perform

Your registered šifra delatnosti is your primary activity, but you can legally perform any activity that isn't regulated (requiring special permits) without registering it additionally. You don't need to register every side service — just ensure your primary activity code reflects your main business.

12. Register for CROSO health insurance (if needed)

APR registration should automatically register you with the PIO Fund and health insurance (RFZO) through the jednošalterski sistem. However, activating your health booklet (zdravstvena knjižica) may require a visit to your local RFZO branch with proof of registration and first contribution payment.

Ongoing: First-year habits

13. Invoice discipline

Issue invoices promptly when services are delivered. Record each one in your KPO immediately. Convert foreign currencies at the NBS official middle rate (ZDP čl. 41 st. 2); no rule fixes which date's rate a non-VAT paušalac uses, so pick the invoice date or the supply date and stay with it.

14. Revenue tracking from day one

Start tracking your cumulative revenue against both limits (6M calendar year, 8M rolling 12 months) from your very first invoice. Don't wait until you think you're getting close — the habit of tracking prevents surprises.

15. Keep all documents

Maintain organized records of:

• All issued invoices (PDF copies)
• KPO knjiga entries
• Tax payment confirmations (bank receipts)
• Rešenja from Poreska uprava
• Client contracts
• APR registration documents

The Tax Authority can inspect records for the current year plus up to 5 prior years. Digital copies are fine for most documents, but keep originals of rešenja and registration documents.

16. Check ePorezi after 3 months

After your first few payments, log into ePorezi and check your "stanje na kartici" (tax account status). Verify that all payments are properly attributed. Catching errors early is far easier than fixing them later.

Quick reference: annual deadlines at a glance

Key takeaways

1. Monthly discipline is everything. Four payments by the 15th, KPO entries with each invoice, continuous limit tracking. Build the habit and it takes 30 minutes per month total.
2. January is your annual reset. New rešenje → new amounts → new BOP → update templates. Don't carry over last year's reference numbers.
3. The first-year reduction is a coefficient, not a flat discount. 0.5 in the calendar year of registration, then 0.8, 0.85, 0.9 and 1.0 (Uredba čl. 5 t. 2). Plan for the amounts to rise each January.
4. The ePorezi portal is your friend. Check it quarterly to verify payments are correctly attributed. Prevention beats correction.
5. Keep everything for 5+ years. Invoices, KPO, payment receipts, rešenja, contracts. Digital copies are fine.
6. When in doubt, ask early. A 30-minute consultation with an accountant about something you don't understand costs far less than fixing a mistake discovered during an inspection 2 years later.