But…
You don’t know everything that’s required to freeze a entrepreneurial company?
You don’t have time to do it yourself?
Are you afraid of making a mistake in the freezing process that could cause you problems later?
Are you unsure if you have any debts with the Tax Administration?
You don’t have the patience to go from one counter to another, only to be sent back because you’re missing one document?
Closing a company involves several steps:
It is not possible to freeze an LLC (DOO) company!
LLC companies do not have this option. Only sole proprietors have this possibility.
Freezing a entrepreneurial company is an important process that needs to be carried out carefully to ensure there are no legal or financial consequences.
You need the help of experts who know how to freeze a entrepreneurial company and can do it for you. This way, you will save valuable time and ensure everything is done in accordance with the law.
So far, we have successfully frozen over 500 companies, and we guarantee we will freeze yours as well.
We will talk with you to understand why you want to freeze your company and what needs to be done.
We will prepare all the necessary documents for the freezing of your company.
We handle everything on your behalf—from preparing the paperwork to completing all the necessary procedures.
Our service does not include accounting services.
If you are a sole proprietor who keeps business records, you must have your own accountant to handle the accounting part of the suspension (submitting tax returns and financial statements).
Forget about the worries of properly filling out forms or missing any paperwork.
We take care of everything, freeing you from additional stress and wasting time.
We promise you won’t have to deal with queues or counters.
If the APR rejects the request for any reason, we will cover all the costs of resubmitting the application.
In order for us to freeze your company, it is required that the company’s tax ID (PIB) must not be revoked, and it must not be under tax audit.
Location is not an issue. To freeze your company, you don’t need to come to us.
We successfully complete the entire process via email and postal service.
We are here to answer all your questions regarding company freezing.
Whether it’s about laws, documentation, or any other topic—you can rely on our knowledge and experience.
CONTACT US FOR A FREE CONSULTATIONIt is not possible to freeze a LLC (DOO) company. The option of suspending the company is only possible for entrepreneurs.
For DOO you can start the process LIQUIDATION OF LLC.
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 records.
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 confiscated, 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 records 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 flat-rate entrepreneur who has freeze the company 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 was 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 freeze the company 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 person by submitting a request to the competent branch of the Republic Health Insurance Fund.
Activating an entrepreneurial company (unfreezing a company) that was at rest is registered in a similar way as freezing a company.
For details on the company unfreezing procedure, visit the COMPANY UNFREEZING page.
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