New model of self-taxation for freelancers starts, web portal for reporting tax awaited in second quarter

The Ministry of Finance, the Tax Administration and NALED will launch the Freelancer Portal during the second quarter, through which all citizens who earn income by providing services to other domestic or foreign natural persons, i.e. foreign entrepreneurs or companies, will be able to report and settle their tax obligations. In order to submit the tax return for the first quarter next month, the relevant institutions have approved that freelancers can do so only after establishing the portal, without charging interest.

This was announced today in NALED by representatives of the Ministry of Finance and PU at a meeting with representatives of freelancers' associations, the Cabinet of the President of the Government of Serbia, the Ministry of Labour, the Ministry of Health, CROSO and social insurance funds. Freelancers who wish to do so can submit their application already in April on the existing PP OPO application or wait for the start of the portal and the new PP OPO-K application.

- From April 3, freelancers can submit a tax return for income generated in the first quarter of 2023 by submitting an application on Form PP OPO, and a separate explanation will be given about the method of submitting this application. Considering that within 30 days after obtaining the technical conditions for the first quarter, it will be possible to submit a tax return on Form PP OPO-K, we expect that the largest number of taxpayers will use this opportunity. It will be significantly easier and faster, and the applications submitted within this period are considered timely - said Assistant Minister of Finance Dragan Demirović.

Dragan Agatunović from the Tax Administration emphasized that the new PP OPO-K application will be simpler and will require the entry of three groups of data.

- In addition to basic personal data, freelancers will enter only the total amount of income generated in the quarter, mark whether they are health insured on some other basis and finally choose one of the two self-taxation models. And it will be easier for them because they will be able to open an account on the portal and keep records of all payments so that they will be able to enter that information in the application. The portal will automatically convert their income in foreign currency into the dinar equivalent, and at the end they will receive a payment slip with a QR code for quick payment - said Agatunović.

Professional and technical support from NALED was provided for the development of the portal through the StarTech project to support innovation and high-tech entrepreneurship. The portal will be available at the address, announced Dušan Vasiljević, Director for Competitiveness and Investments in NALED, and added that with the new taxation model, freelancers received significantly more favorable tax treatment than before.

- In the first phase, more than tens of thousands of citizens will receive a number of useful tools on the portal, such as an assessment test that shows whether the regulations really recognize them as freelancers. An informative tax calculation calculator will be available, as well as a detailed guide. In the next phase, they will be able to apply for insurance and submit a tax return through the portal. We are glad that after almost two years we have a solution agreed with the freelancer associations and that we were among the first in the region to regulate their work, which is why some neighboring countries have started asking about adopting our model - said Vasiljević.

StarTech is a three-year project of the Philip Morris company for the promotion of innovation and technological development in Serbia, which is implemented by NALED in cooperation with the Government of Serbia.

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