Why this matters from day one
In Serbia almost all reporting is electronic, and anyone used to paper forms soon hits a wall: a report simply cannot be filed without an electronic signature and access to the systems. Below is what a sole trader must set up and what to watch right after registration.
ePorezi: the tax office online
The tax administration's electronic services system is the main working tool: tax returns, contribution reports, applications and calculations are all filed through it, and assessments, debts and decisions are visible there. Access is opened through the tax portal with an electronic signature or a qualified certificate. Monthly payroll reports, annual returns and the lump-sum tax calculation all go through ePorezi. Important: the system accepts documents within the set deadlines, not to the end of the day, so reports are best filed early.
eUprava: state services
The eUprava portal brings services of different authorities together: business registration is handled there, applications go to the Business Registers Agency, certificates are issued and appointments with the police and other bodies are booked. For a business owner this saves trips: some procedures are fully online, others only with a booking through the portal. Sign-in works with the eID or an electronic signature, so both are needed straight away.
Electronic signature
The electronic signature is the key to all the services. It comes as a certificate on a secure token or in cloud form, where the signature is tied to an account and needs no separate USB stick. For a foreigner it is issued on the basis of a passport and residence documents, with the application made at one of the issuing authorities or through the state portal. It takes a few working days, but without it a business is practically paralysed: no contract signed, no report filed, no invoice issued.
E-invoices
Electronic invoices in Serbia are mandatory for VAT payers: invoices are issued and received electronically through the state system, and paper documents are not accepted in those transactions. For the seller this means the invoice must be created in the system; for the buyer, that receipt must be confirmed. Response deadlines are limited, and an invoice not received or not confirmed raises questions in an audit. If you are not a VAT payer the requirements are softer, but most partners still ask for the electronic document, because it passes automatic reconciliation.
What to set up in the first week
Obtain an electronic signature or eID, open access to the tax portal, and check that your registration details and tax number are visible in the system. Open a bank account and link it to the electronic services. If you work with VAT, register in the e-invoice system at once and set up document templates. And appoint someone responsible for deadlines: Serbian reporting has many monthly obligations, and one missed payment brings a fine and interest with it.
Common mistakes
The first is postponing the signature, so the first report is filed late. The second is running part of the business in cash without documents: such expenses are not recognised in an audit. The third is assuming that issuing an e-invoice is enough: it must also be properly confirmed, or it will not be counted by the partner. The fourth is not updating details when the address or bank changes, so tax decisions go to the wrong place. All of these mistakes cost money, and they are fixed far faster when the accountant and the owner work in the same electronic system.