# Preduzmi

> Accounting and compliance tools, plus a library of sourced guides, for Serbian lump-sum entrepreneurs (paušalni preduzetnici).

Preduzmi helps Serbian paušalci track the two revenue limits, pay the four monthly obligations, keep the KPO book, and reconcile invoices against bank statements. Upload a tax decision (rešenje), an invoice, or a bank statement and Preduzmi extracts, organises, and calculates from it.

What it does: revenue-limit tracking (the 6,000,000 RSD calendar-year limit and the 8,000,000 RSD rolling 12-month VAT threshold); tax payment status with pre-filled payment slips; KPO book generation as PDF and DOCX from confirmed invoices; AI parsing of tax decisions, invoices, and bank statements; automatic NBS middle-rate conversion for foreign-currency invoices; invoice-to-transaction reconciliation; and bank-statement import (Raiffeisen XML, Alta Banka XLS, and CSV from any bank).

Pricing: $30/year, with a 14-day free trial and a 30-day money-back guarantee. Interface and guides in English, Serbian, and Russian.

The guides below cite Serbian legislation by article. They describe procedure and are not individual tax advice; payment details should always be checked against your own rešenje and your bank's form.

## Guides
- [How to Read a Serbian Paušal Tax Decision: Fields, Deadlines, Appeals](https://preduzmi.com/articles/pausal-tax-decision): A field-by-field guide to the annual tax decision (rešenje) for Serbian paušalci: where it is delivered, what the assessed base and the BOP mean, why the amount rose, and the 15-day appeal clock that starts the day it is posted. — 2026-08-19, updated 2026-08-21
- [Mirovanje vs Brisanje: Pausing or Closing a Serbian Paušal Business](https://preduzmi.com/articles/mirovanje-vs-brisanje): Mirovanje suspends your contributions under ZDOSO čl. 50; brisanje ends the business permanently. What each costs at APR in 2026, which documents you need, and the traps in both procedures. — 2026-08-12, updated 2026-08-21
- [Paušalac vs Freelancer in Serbia: Model A, Model B, and the Missing Allowance](https://preduzmi.com/articles/pausal-vs-freelancer): A paušalac is a registered entrepreneur; the frilenser regime is quarterly self-assessment by an unregistered individual. Compare Model A and Model B, the 110,647 RSD quarterly floor, and why a paušalac has no neoporezivi iznos. — 2026-08-04, updated 2026-08-21
- [Serbia's Annual Income Tax: Does Godišnji Porez Reach a Paušalac?](https://preduzmi.com/articles/annual-income-tax): Serbia's annual income tax counts a paušalac's assessed income, but the 2025 non-taxable threshold is 5,439,096 RSD. Rates, the 10,878,192 RSD tax-base bracket, PP GPDG and the 15 May 2026 deadline. — 2026-07-24, updated 2026-08-21
- [Registering as a Paušalac in Serbia: The First 30 Days](https://preduzmi.com/articles/registering-as-pausalac): A new paušalac elects paušal taxation inside the APR registration application itself, not through a separate 15-day filing. Eligibility, 2026 APR fees, and an ordered first-30-days checklist. — 2026-07-20, updated 2026-08-21
- [Does a Paušalac Need SEF? Serbia's E-Invoicing Rules in Four Questions](https://preduzmi.com/articles/sef-e-invoicing): Whether a Serbian paušalac must use SEF depends on four questions: VAT status, public-sector clients, voluntary registration, and nothing else. Plus the repealed CRF duty and the real e-otpremnice dates. — 2026-07-07, updated 2026-08-21
- [KPO Knjiga vs Bank Statement: Why the Two Totals Differ](https://preduzmi.com/articles/kpo-vs-bank-statement): Your KPO knjiga and your bank statement measure different things. The eight legitimate reasons the totals differ, why the 6,000,000 RSD limit counts invoices issued rather than payments received, and how to reconcile. — 2026-07-01, updated 2026-08-21
- [Serbian Paušal Tax Base: How It Is Calculated, and When Municipality Matters](https://preduzmi.com/articles/pausal-tax-base): The exact formula behind the Serbian paušal tax base — activity coefficient, municipality data, correction coefficients, the 10% annual cap — and why for activity code 6201 the municipality is not an input at all. — 2026-06-23, updated 2026-08-21
- [Late Paušal Tax Payment in Serbia: Interest, Penalties, and Enforced Collection](https://preduzmi.com/articles/late-payment-interest): What happens when a paušalac pays the monthly tax late in Serbia: the ZPPPA interest formula (NBS reference rate + 10 points), why the widely quoted +8 points is a different rate, and how enforced collection escalates. — 2026-06-11, updated 2026-08-21
- [Receiving Foreign Payments in Serbia: Raspored Priliva, Šifre, and Wise](https://preduzmi.com/articles/foreign-currency-inflows): How a devizni priliv reaches your account: the raspored deviznog priliva, šifra osnova naplate 302/305/307, the 909 suspense code, EUR invoices to domestic clients, and whether Wise and Payoneer are allowed. — 2026-06-06, updated 2026-08-21
- [How to Export an XLS Bank Statement from Alta Banka (Promet po računu)](https://preduzmi.com/articles/how-to-export-alta-xls): Step-by-step guide for paušalci: export your Alta Banka business account transactions as an Excel (XLS) file you can upload to Preduzmi in under a minute. — 2026-06-03
- [How to Export an XML Bank Statement from Raiffeisen (Moja eBanka biznis)](https://preduzmi.com/articles/how-to-export-raiffeisen-xml): Step-by-step guide for paušalci: export your Raiffeisen business account transactions as an XML file you can upload to Preduzmi in under a minute. — 2026-05-25
- [Eko Taksa for Paušalci: Serbia's Annual Environmental Fee, Explained](https://preduzmi.com/articles/eko-taksa): How much eko taksa costs, when to file Obrazac 1, where to pay, and what new paušalci need to know about Serbia's annual local environmental fee. — 2026-05-21, updated 2026-08-21
- [Agency vs Paušalac: The IT Freelancer's Decision Guide](https://preduzmi.com/articles/agency-vs-pausalac): Compare working through a Serbian agency versus running your own paušalac. Real numbers, independence test analysis, and a full side-by-side comparison to help you choose. — 2026-03-18, updated 2026-08-21
- [Paušalac vs Knjigaš: Which Serbian Tax Regime Is Right for You?](https://preduzmi.com/articles/pausalac-vs-knjigash): Compare paušalno oporezivanje (lump-sum taxation) with full bookkeeping for Serbian entrepreneurs. Tax calculations, break-even analysis, and a practical guide to choosing the right regime. — 2026-03-18
- [Preduzmi vs Excel: Why Spreadsheets Break Down for Paušal Compliance](https://preduzmi.com/articles/preduzmi-vs-excel): Feature-by-feature comparison of managing paušal obligations with spreadsheets versus Preduzmi. Learn where manual tracking fails and when a dedicated tool makes the difference. — 2026-03-18
- [The 2026 Paušalac Calendar: Every Deadline and First-Year Checklist](https://preduzmi.com/articles/calendar-checklist): Month-by-month calendar of every recurring obligation for Serbian paušal entrepreneurs, plus a complete first-year setup checklist for new preduzetnici. — 2026-03-16, updated 2026-08-21
- [Invoicing Foreign Clients as a Serbian Paušalac](https://preduzmi.com/articles/foreign-invoicing): Complete guide to invoicing foreign clients: mandatory fields, currency conversion, the PDV exemption, the double-count trap, and practical banking tips for Serbian paušal entrepreneurs. — 2026-03-16, updated 2026-08-21
- [Health, Sick Leave, and Pension Rights for Serbian Paušalci](https://preduzmi.com/articles/health-pension): What your monthly contributions actually buy: RFZO health coverage, sick leave rules (the 30-day gap), maternity benefits, pension accrual, and where the system falls short. — 2026-03-16, updated 2026-08-21
- [Serbia's Independence Test: All Nine Criteria for Contractors](https://preduzmi.com/articles/independence-test): Understand all 9 criteria of Serbia's independence test for paušal entrepreneurs. Learn what triggers failure, the financial consequences, and practical strategies to strengthen your position. — 2026-03-16, updated 2026-08-21
- [KPO Knjiga Demystified: How to Track Revenue Correctly](https://preduzmi.com/articles/kpo-book): Everything you need to know about Serbia's KPO book for paušal entrepreneurs: what goes in, what doesn't, foreign currency conversion, paper vs electronic format, and the 7 most common mistakes. — 2026-03-16, updated 2026-08-21
- [6 Million vs 8 Million: The Complete Guide to Serbian Paušal Revenue Limits](https://preduzmi.com/articles/revenue-limits): Understand the two revenue thresholds for Serbian paušal entrepreneurs: the 6M calendar-year limit and the 8M rolling 12-month PDV limit. Learn how each is calculated and what happens if you exceed them. — 2026-03-16, updated 2026-08-21
- [How to Pay Your Paušal Taxes: 4 Payments, 4 Accounts, and Reference Numbers](https://preduzmi.com/articles/tax-payments): Step-by-step guide to making monthly paušal tax payments in Serbia: treasury accounts, BOP reference numbers, payment codes, and how to fix errors. — 2026-03-16, updated 2026-08-21

## Product
- [Homepage](https://preduzmi.com)
- [All guides](https://preduzmi.com/articles)
- [Sign up](https://preduzmi.com/sign-up)

## Optional
- [Full text of every guide](https://preduzmi.com/llms-full.txt): One file containing all guides in English, for retrieval
- [Serbian edition](https://preduzmi.com/rs/llms.txt)
- [Russian edition](https://preduzmi.com/ru/llms.txt)
- [Privacy policy](https://preduzmi.com/privacy)
- [Terms of service](https://preduzmi.com/terms)
- [Contact](mailto:hi@preduzmi.com)