The Serbian Law has an option to freeze the activities of a Sole Proprietor (Preduzetnik in Serbian). This means that you can pause your activities and temporarily not pay taxes. You can apply for an indefinite pause or specify the time period for freezing your activities.
The procedure is simple:
– fill out an application to the APR(register center) and pay the state fee;
– in a couple of days you will receive the decision either in person or by mail;
– within 30 days, notify the tax office using form PPDG-1R (this is the application code). If you are a Sole Proprietor Knigash not a Paushal(simplified tax system), then you also attach a tax balance (balans porezki) to the application.
If you applied for a certain period, the system will automatically unfreeze the activity.
If you applied for an indefinite period, you will have to apply again to activate your activity.
What is important: during the freeze there should be no movement of funds in the Preduzetnik account.
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