Assessment test
For more information on whether you can be considered a freelancer in the context of this self-taxation regime, as well as whether the income you have earned through this portal can be taxed, please visit FAQ, see the User Guide or ask a question via Contact form.
The terms used in this test, which have a gender meaning, expressed in the grammatical masculine gender, imply the natural female and male gender of the person they refer to.
A freelancer who can report income through this portal is considered:
- domestic natural person - resident of the Republic of Serbia, generating income by working in the Republic of Serbia, with income paid by a payer abroad (legal entity, entrepreneur or a natural person) or a domestic natural person, or another person that is not subject to calculation and payment of taxes and contributions in the Republic of Serbia when paying income;
- domestic natural person - resident of the Republic of Serbia, generating income by working in another country, from a payer from abroad (legal entity, entrepreneur or a natural person), or another person that is not subject to calculation and payment of taxes and contributions in the Republic of Serbia when paying income;
- foreign natural person - non-resident, generating income by working in the Republic of Serbia, with income paid by a payer abroad (legal entity, entrepreneur or a natural person) or a domestic natural person, or another person that is not subject to calculation and payment of taxes and contributions in the Republic of Serbia when paying income.
- We highlight that the term „freelancer“ is not a legally defined term, hence it will not be found in any official regulation.