Tax Administration of the Republic of Serbia issued a very important notice for taxpayers. Entrepreneurs that pay income tax from their individual activity as flat rate amount on real income, starting from 01 January 2016 will perform determination and payment of tax obligations as per unique identification - TIN. So far, portion was paid according to TIN, and another portion per personal ID of the taxpayer, and this will no longer be the case.
Entrepreneurs will calculate the payment reference number based on TIN, municipality code and control number, using the model 97.
Detailed information, as well as the method of payment reference number calculation, may be found on the Republic of Serbia Tax Administration web site.
Special taxpayer categories, with no obligation to receive TIN, will not be subject to these amendments. They include clergy, independent artists, foreign pensioners, citizens employed abroad, farmers and natural persons.
