In accordance with the Article 40 of the Individual Income Tax Law, a self-employed taxpayer submits an application for lump-sum taxation to the competent Tax Administration. During the process of registration with the Business Registers Agency, new entrepreneurs opt for lump-sum taxation by filling in forms. This complies with the Article 42 Paragraph 2 of the Individual Income Tax Law, where the Business Registers Agency forwards this application to the Tax Administration...
Donations - When legal persons and entrepreneurs donate funds for medical, educational, scientific, religious, sports or environmental purposes, etc., they report expenditures, whether these refer to charitable financial contributions or those in kind.
A certificate of preferential origin of exported goods can be written on an export invoice itself. The Article 90 of the Directive on the Allowed Customs Treatment of Goods prescribes who can write the certificate of origin on an invoice and when they can do it.
The market conditions, under which the international trade in goods has been performed over the last months, are significantly determined by customs rules. Preferential origin status is given to exported goods in order to exercise the right of exemption from duty fee in the country of import, under the condition that the country is a member of the same customs unions as the Republic of Serbia or that those countries concluded a free-trade agreement with Serbia.