Last change on: 5.1.2024.
New mobile application service mPorezna with the possibility of easier and faster submission of the PO-SD form which also fills the calculations
Taxpayers exercising self-employment and income tax are now able to submit a PO-SD form faster and simpler through the mPorezna mobile application in just a few clicksApplication based on data on total received:
- executes a reckoning
- refills a form that can be modified by the user
- for submitting the form, a login using the NIAS credential of a significant level of security (2) such as a bank mobile token or a free mToken issued by FINA is sufficient.
The PO-SD form (Report on lump sum income from independent activities and paid lump sum income tax and income tax surtax) is a form on the basis of which the Tax Administration establishes the annual lump sum tax liability. This obligation shall be determined according to turnover in the previous year reported on the PO-SD form based on annual receipts or the amount of anticipated receipts for the current year.