Frequently asked questions

In accordance with the system of self-taxation, the Tax Administration does not issue a decision on taxes and contributions, but you calculate and pay them yourself by submitting an application PP OPO-K.

After submitting the tax application through the portal www.frilenseri.purs.gov.rs, a payment slip will be generated with the filled-in data for the payment of the obligation and a QR code, based on which you settle your obligations.

The calculated tax and contributions must be paid no later than the deadline for submitting the application for a specific quarter. The deadline for submitting the tax return for the first quarter is April 30, for the second quarter July 30, for the third quarter October 30 and for the fourth quarter January 30.

If you have not reported the realized income within the prescribed period, you need to submit an application, in accordance with the provisions of Article 182b of the Tax Procedure and Tax Administration Act (this is only possible if supervision procedure over the natural person has not started), calculate the interest starting from one day after the due date for obligation until the day of payment, and settle the tax obligation.

Please note that according to Article 180, paragraph 1, item 6) of the Tax Procedure and Tax Administration Act, an untimely submission of a tax return is considered a misdemeanor for which a fine of RSD 5,000-150,000 is provided.

Taxes and contributions are not calculated for each payment; instead, a tax application is submitted consolidating all the income generated in the quarter, and taxes and contributions are calculated on that total amount.

If you no longer generate income as a freelancer, you do not have to sign out of the portal, because the obligations arise only when you submit a tax return.

If your family members don’t have mandatory health insurance on another basis, they can be insured through you, based on the contributions paid, as family members.

Since this is work outside the employment relationship, you are not entitled to salary compensation during sick leave from the Republic Health Insurance Fund. However, the payer (employer) can recognize this right if you foresee it in the contract, because your employment in that case is a pure contract-based relationship, and in that case, freedom of contract applies.

Since this is work outside the employment relationship, you are not entitled to the paid pregnancy sick and maternity leave. However, the payer (employer) can recognize this right if you foresee it in the contract, because your employment in that case is a pure contract-based relationship, and in that case freedom of contract applies.