How did Serbia define a temporary cessation of business activity due to a taxpayer’s annual leave?

The Tax Administration has issued a notice for taxpayers who will temporarily, due to a vacation, stop performing their business activities. In accordance with the issued notice, the taxpayers who will not perform business activities and issue fiscal receipts while taking the annual leave should inform the Tax Administration about this by applying PGJO (electronically through the ePorezi portal). In the application, the taxpayers should submit the data necessary for the generation of the unique designation for business spaces and business premises. These changes, precisely the date of the beginning and the end of the annual leave, should be reported to the Tax Administration 24h before the change goes into motion at the latest.

Here’s a step-by-step rundown of how the submission of this application should look:

1. Reporting the start date of annual leave:

•  Select "Text entry" (tekstualni unos). After that, go to the section "Data about the applicant" (podaci o podnosiocu) and to field 1.1 called "Type of application" (vrsta prijave). Select option 3, which is the “Change of data from the register” (Promena podataka iz registra). This option is used for temporary deregistration of business spaces and business premises or changes to previously registered data;
• After that, specific business space is accessed by selecting the unique designation of the business space for which the data in the register is being changed;
• In field 2.12, called “Date of beginning of temporary leave” (Datum početka privremenog prestanka) - information about the start date of annual leave is entered.

 

2. Reporting the date of the end of annual leave:

• The first two steps are identical in the event of reporting the date of the end of annual leave.
• As for the third step, in field 2.13 called “Date of end of temporary leave” (Datum završetka privremenog prestanka) - information about the end date of annual leave is entered.