On 30 June 2023, the web portal for freelancers operated by the Tax Administration was launched.
The main purpose of the portal is to enable freelancers to submit their tax returns. More precisely, the portal allows the following persons to submit tax returns:
- Serbian natural person – resident of the Republic of Serbia, who realizes income by working in the Republic of Serbia, from a payer of income from abroad (legal entity, entrepreneur, or natural person), or Serbian natural person or other entity that at the time of payment of income does not calculate and pay taxes and contributions in the Republic of Serbia; or
- Serbian natural person – resident of the Republic of Serbia, who realizes income by working in another country from a payer of income from abroad (legal entity, entrepreneur or natural person) or other entity that at the time of payment of income does not calculate and pay taxes and contributions in the Republic of Serbia; or
- foreign natural person – non-resident, who realizes income by working in the Republic of Serbia, from a payer of income from abroad (legal entity, entrepreneur or natural person) or other entity that at the time of payment of income does not calculate and pay taxes and contributions in the Republic of Serbia.
On top of this, the portal offers a number of useful tools related to the tax regime applicable to freelancers. For instance, you can find the self-assessment test on the portal, which should tell you whether you are able to submit the tax returns via the portal. The portal also has an online informative calculator of taxes. Apart from these, the portal contains important information related to the tax regime of freelancers, such as useful documents, Q&A, link for accessing the CROSO website, etc.
By Sava Draca, Milijana Tomic and Katarina Tomic, Senior Associates, Karanovic & Partners