Guide
Closing a sole trader (preduzetnik)
Biro Vision runs the entire process of closing a sole trader: from VAT deregistration and obtaining tax certificates, through the final accounting and filing the application with APR, to verifying social insurance deregistration and securely archiving the documentation.
Closing a sole trader is not just a single click in APR, but a series of connected steps that must be done in the right order and within deadlines. Before deletion from the register you need to settle tax liabilities, prepare the final accounting and clean up the state of the business books, and if you are in the VAT system, deregistration from the VAT records at the Tax Administration is carried out first. Mistakes at this stage, for example an unsettled debt or a missed deregistration, can later create problems and extra costs. That is why it is important for the whole procedure to be guided by an accountant who knows the exact flow and who communicates with all institutions on your behalf.
What you should know
- Closing a sole trader is initiated by filing a registration application with APR, which contains the date of cessation of activity; the rights and obligations of the sole trader from the register end on that date.
- The deletion application is accompanied by a certificate from the competent local tax administration confirming there are no outstanding liabilities for original local revenues, which as a rule must not be older than five days at the moment the application is filed.
- For the period from the start of the year until the date of cessation, a final accounting is prepared and a tax return is filed; for lump-sum (paušal) traders the liability is set by the lump-sum tax decision proportionally up to the date of cessation.
- Upon deletion, APR forwards data to CROSO, which deregisters the sole trader from mandatory social insurance (pension, health, unemployment); still, we verify that the deregistration was actually carried out.
- If the sole trader was in the VAT system, before deletion from APR a request for deletion from the VAT records (form ZBPDV) and the last VAT return are filed, along with closing access on eFaktura (SEF) and the eOtpremnice system.
- After deletion the sole trader files an extraordinary financial report with APR within the statutory deadline, while the business books and documentation (KPO book, statements, invoices, calculations) are kept for the prescribed periods, because the natural person remains liable for obligations from the operating period.
How we handle it
- 01 We analyze the situation We review the business books, open liabilities and receivables and determine whether there are unsettled taxes, loans or supplier obligations that need to be cleared before deletion.
- 02 We deregister VAT if needed If you are in the VAT system, we file the request for deletion from the VAT records (form ZBPDV) and the last VAT return, since this is carried out before the deletion from APR.
- 03 We prepare the final accounting We draw up the final accounting and tax return for the period from the start of the year to the date of cessation and calculate the last tax and contribution liabilities.
- 04 We obtain tax certificates We obtain the local tax administration certificate confirming that original local revenues are settled and check the status of liabilities with the Tax Administration, so the deletion passes without delay.
- 05 We file the application with APR We file the registration application for deleting the sole trader with the exact date of cessation of activity and track the decision on deletion from the register.
- 06 We deregister insurance and archive We verify the social insurance deregistration via CROSO, file the extraordinary financial report within the deadline, organize and hand over your documentation and explain how long each document must be kept.
Company formation
We register your company with APR and handle all tax and banking obligations.
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