Tool
Serbia Paušal and VAT Threshold Calculator 2026
Enter calendar-year turnover and taxable turnover for the previous 12 months separately. This tool checks thresholds, not the monthly paušal tax amount.
The paušal limit uses turnover in the current calendar year. The VAT threshold uses taxable turnover in the previous 12 months. The two checks therefore require separate amounts.
The tool is indicative and tracks turnover limits. Trade, hospitality, advertising, finance, real estate and accounting generally cannot be flat-rate taxed. We confirm your exact status and amount for your activity.
Flat-rate limits and obligations in Serbia in 2026
The paušal limit uses turnover in the current calendar year. An entrepreneur cannot remain in the flat-rate regime if turnover exceeds 6,000,000 dinars. Turnover is recorded in the KPO book.
Mandatory VAT registration uses taxable turnover in the previous 12 months. The threshold is 8,000,000 dinars and the period changes every day, so it is not the same as turnover from 1 January to 31 December.
The Tax Administration sets the exact monthly paušal tax and contributions in a formal decision. This tool does not calculate that amount. It checks only the paušal limit and the VAT threshold.
Let us keep your flat-rate booksFrequently asked questions
What is the turnover limit for flat-rate entrepreneurs?
The limit is 6,000,000 dinars of turnover in a calendar year. The consequences depend on when the limit was crossed and the Tax Administration procedure, so the specific case should be checked before further invoices are issued.
When does a flat-rate entrepreneur have to register for VAT?
VAT registration is mandatory once turnover in any 365 consecutive days exceeds 8,000,000 dinars. The VAT registration application is filed shortly after crossing the threshold, so turnover should be tracked continuously.
How much does a flat-rate entrepreneur pay?
The Tax Administration sets the amount in a formal decision using the prescribed elements for the activity, registered office and other circumstances. This calculator does not calculate the monthly tax and contribution amount.
Official sources
Rates and rules were checked against these sources. Check the applicable date and scope again before an actual filing or payment.
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