If you’re looking for an effective way to put your entrepreneurial firm on hibernation, look no further.
Our agency specializes in the process of freezing a company.
Regardless of where you are in Serbia, we are here to help you. In order to temporarily stop the activity of your entrepreneurial company, you do not need to come to us. We successfully complete the entire process of freezing the company electronically or by mail.
For clients from BELGRADE – It is possible to arrive at the address of your choice.
We guarantee that you will not have to wait in lines and at counters, you will not have to think about whether you have filled out the documentation correctly and whether you are missing any paper. Our expert team takes care of all these worries for you.
When you hire us to shut down your business, you get complete support and assistance from us. Not only will we save you a lot of time, but we guarantee that the freezing of your company will be successful. If APR rejects the request for temporary suspension of the company’s activities for formal reasons, we will bear all the costs for the re-procedure.
In order for us to be able to freeze your entrepreneurial company, it is important that the company’s TIN has not been confiscated and that it is not in the process of tax control.
There is no need to face uncertainty or doubt. Our agency is here to answer all your questions regarding the freezing of the company. Regardless of whether it is taxes, documentation or any other topic - you can rely on our professional knowledge and experience.SCHEDULE CONSULTATIONS
It is not possible to freeze a DOO company. The option of suspending the company is only possible for entrepreneurs.
For DOO you can start the FIRM LIQUIDATION process.
Freezing of an entrepreneurial business or agency implies a temporary interruption of activity, i.e. business, as a result of which the calculation of taxes and contributions for the entrepreneur is interrupted during the period of rest.
This implies that an entrepreneur cannot perform his activity and issue invoices for his products or services while his company is at rest.
Temporary suspension of activity can be registered at any time, even immediately after the opening of an entrepreneurial shop or agency.
Registration of temporary deregistration of entrepreneurs with APR takes 3-6 working days.
The procedure in APR is the same for all entrepreneurs, regardless of whether it is a flat-rate entrepreneur or an entrepreneur who keeps business books.
An entrepreneurial firm can be put on hold even though there are debts to the tax administration for taxes and contributions.
Namely, when registering a business interruption, APR does not check whether the entrepreneur has outstanding obligations to the Tax Administration and the Public Revenue Administration.
If the entrepreneur’s PIB has been taken away, it is not possible to register the suspension, i.e. the cessation of activity. In order to put the entrepreneurial activity in a state of rest, it is necessary to start the process of returning the PIB to the Tax Administration first. Only after the return of the PIB is it possible to put the company on hold.
Also, if the tax control procedure of the entrepreneur has been initiated by the Tax Administration, it is not possible to put the company in a state of rest until the control procedure is completed.
The entrepreneur can remain in a dormant status indefinitely, i.e. until re-registration of the continuation of activity. There are no legal restrictions on this matter.
According to the currently valid regulations of the Republic of Serbia, there is no limit on the number of times a company can be placed on hiatus.
In other words, an entrepreneurial shop or agency can register a temporary interruption or continuation of activity an unlimited number of times during the calendar year.
From 01.01.2023. , flat-rate entrepreneurs do not submit a PPDG-1R tax return in case of freezing the flat-rate company.
APR, after passing a decision on freezing the flat-rate company, informs the Tax Administration about it, and it automatically issues a Tax decision on the termination of activities and further collection of taxes and contributions. This decision is delivered in electronic form to the flat-rate entrepreneur in the tax box on the Eporezi portal.
The PPDG-1R tax return is submitted only if the lump-sum entrepreneur decided to continue paying contributions during the period of temporary suspension of activity.
However, entrepreneurs who keep business books are obliged to submit an electronic tax return PPDG-1S for freezing the company in order to notify the Tax Administration that there has been a temporary suspension of activity.
The business account remains functional. An entrepreneur who is in dormant status can receive arrears of payments based on the invoices he issued before the company was frozen.
During the period of rest of the entrepreneur, no new invoices can be issued or inflows received on those grounds.
A lump-sum entrepreneur who has put the company on hiatus can withdraw money from the company’s account even after temporarily suspending the activity. The same rules apply to flat-rate entrepreneurs as when the company is active.
When the entrepreneur places the company in a state of rest, he is not obliged to pay taxes and contributions from the date he registered in the APR as the date of the effective cessation of business.
However, an entrepreneur who has frozen his company can, at his request, continue to pay contributions for PIO and health insurance, and in that case he is obliged to inform the Tax Administration about this by submitting the appropriate electronic tax return.
The entrepreneur can continue to pay contributions even during the temporary interruption, about which he is obliged to inform the Tax Administration by submitting the appropriate electronic tax return (tax return PPDG-1R is submitted for flat-rate taxpayers and tax return PPDG-1S for bookkeeper entrepreneurs).
However, if the entrepreneur decides to pay contributions even while the company is at rest, he will have to pay both the PIO contribution and the health insurance contribution.
This means that the entrepreneur cannot decide to pay only the health insurance contribution without paying the PIO contribution. He is obliged to pay both contributions.
If the entrepreneur registers the cessation of activity and does not decide to continue paying contributions, he will not have the right to health insurance after the period for which the health card was certified.
However, an entrepreneur can decide to pay health insurance as a natural person by submitting a request to the competent branch of the Republic Health Insurance Fund.
An entrepreneur who freezes his entrepreneurial activity cannot register on the register of unemployed persons at the National Employment Service until he completely shuts down his company.
The National Employment Service does not accept the idleness of the company as a basis for applying to the unemployment register and possibly applying for financial compensation.
Activating an entrepreneurial firm (unfreezing a firm) that was at rest is registered in a similar way as freezing a firm.
For details on the company unfreezing procedure, visit the COMPANY UNFREEZING page.