More than 2,700 freelancers filed their tax returns for the first quarter

In the first quarter of this year, over 2,700 tax returns were submitted via the Freelancers portal. This platform has been available in English since April, making it easier for foreign individuals to report income subject to taxation in the Republic of Serbia. For individuals who submit a tax return through one of the prescribed methods—via the eTaxes portal, the portal, or in paper form to the relevant branch of the Tax Administration—and pay the obligation accordingly (based on the submitted tax return), automatic validation of health insurance cards is enabled.

- The Republic Health Insurance Fund has enabled automatic validation of health insurance cards for so-called freelancers. This change significantly facilitates health insurance registration for freelancers who no longer have to visit the relevant branch of the Republic Health Insurance Fund to validate their health insurance card; everything is now done automatically. This is the result of dedicated collaborative efforts by state authorities, led by the Ministry of Finance, to improve working conditions for freelancers," says Marija Suzić, Advisor for Innovation and Entrepreneurship at NALED.

Our interviewee emphasizes that the portal contains a range of useful tools for existing and potential freelancers—including a self-assessment test to determine if they meet the criteria to be freelancers, a tax obligation calculator based on which they will choose one of the two prescribed taxation options, and a guide with answers to the most important questions.

Suzić explains that there are four categories of individuals who can be considered freelancers. The first category includes domestic individuals who earn income by working in the Republic of Serbia for a legal entity, entrepreneur, or individual from abroad. The second category, she notes, comprises domestic individuals who earn income from domestic individuals (e.g., babysitters). The third category is domestic individuals who earn income by working in another country. The last category consists of foreigners who earn income by working in Serbia for a payer from abroad or for a domestic individual—these are mostly digital nomads.

It is worth noting that the Ministry of Finance, the Tax Administration, and NALED launched the Freelancers Portal in the middle of last year, and its development was supported through the StarTech project for promoting innovations by Philip Morris.

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