If an entrepreneur does not report vacation, their TIN number can be revoked

When an entrepreneur is the sole employee, which is common in many businesses in Serbia, if they decide to go on vacation, they must pause all business operations. This requires submitting a registration application and paying the prescribed fee to the Business Registers Agency to temporarily close the business or suspend activities.

Tax advisors emphasize that this obligation must be fulfilled before taking a vacation, as temporary suspension of activities cannot be implemented retroactively.

Additionally, a notice indicating the period of business suspension must be displayed at the registered business location.

“For retail premises, in addition to the above, it is necessary to conduct, i.e., record, a temporary suspension of work of the retail facility on the eTax portal. This means entering the dates for the period when the facility will not be operational. This is particularly important to note because recording the temporary suspension of a retail facility justifies the period during which fiscal receipts were not issued in accordance with the Law on Fiscalization,” explains Aleksandar Trifunović, tax consultant and owner of the accounting agency TYB Consulting.

If the Tax Administration notices that the cash register is not active, they may send an inspection team to verify if there is no one present at the premises, which could lead to additional fines.

Furthermore, if during the period of annual leave—which was not reported to the Tax Administration—a notice or decision arrives and is not received once or twice, the Tax Administration may quickly initiate proceedings to revoke the tax identification number (PIB) because it could be perceived as a fictitious address.

On the other hand, as our source points out, if an entrepreneur operates alone and takes annual leave without appointing a manager to replace them, they are obligated to report a temporary suspension of business activities to the Business Registers Agency (APR).

“This suspension must also be registered with the Tax Administration, either through the tax balance or tax return, raising the question of whether suspension should also be registered in retail facilities via the PGJO form. My advice to entrepreneurs in such situations is to report the suspension of business activities to the APR and on the Tax Administration’s website,” Trifunović says.

According to him, in the past, when old fiscal cash registers were in use, entrepreneurs would inform the Tax Administration via email about their annual leave, which was more of an established practice rather than a legal obligation. The current situation is different because the Tax Administration has now mandated this as a requirement.

Details regarding the start and end dates of annual leave must be reported to the Tax Administration no later than 24 hours before the change occurs. As stated in the Tax Administration’s guidelines, all fiscalization obligors submit the PGJO form electronically through the ePorezi portal.

The start date of annual leave is reported by selecting “Textual entry”. Within the section “Applicant’s Data”, in field 1.1 – “Type of submission”, option 3 – “Change of registry data” is chosen, which is used for temporary deregistration of business premises or modification of previously submitted data. Then, access is made to the specific business premises by selecting the identifier of the business premises for which the data is being changed in the registry. In field 2.12 – “Start date of temporary cessation”, the start date of annual leave is entered.

When reporting the end date of annual leave, “Textual entry” is selected. Within the section “Applicant’s Data”, in field 1.1 – “Type of submission”, obligors choose option 3 – “Change of registry data”, which is used for temporary deregistration of business premises or modification of previously submitted data. Then, access is made to the specific business premises by selecting the identifier of the business premises for which the data is being changed in the registry. In field 2.13 – “End date of temporary cessation”, the end date of annual leave is entered.

Share this post

Leave a Reply

Your email address will not be published. Required fields are marked *

scroll to top