knjigaš

1. colloq. (sole-proprietor tax regime) sole proprietor taxed on actual profit; entrepreneur who keeps business accounts
   Prešao sam sa paušala, sada sam knjigaš. — I've switched from lump-sum taxation; now I'm taxed on actual profit.
   Kao knjigaš, moram da imam knjigovođu. — As a sole proprietor who keeps business accounts, I need an accountant.

Contrasted with "paušalac", a sole proprietor paying a fixed lump-sum tax.