In the third quarter, 2,200 applications were submitted on the Freelancers portal
In the third quarter, almost 2,200 freelancers submitted their tax application by the deadline, i.e. by October 31
Compared to the previous quarter, the number of freelancers who submitted an application increased by 20%. A comparison with the first quarter, when about 1,800 applications were submitted, and the second, with almost 2,000 applications, indicates a constant growth in the number of applications submitted through the Freelancers portal.
The choice of tax and contribution payment model shows that 60% of freelancers opted for model 2, i.e. the model with payment of contributions for pension and disability insurance, while 40% opted for model 1, which is a similar ratio as in previous quarters. Also, health insurance at the lowest price of 4,800 dinars per quarter is an option chosen by almost half of freelancers.
The tax credit did not attract many freelancers, with only 10 of them taking advantage of the opportunity in the third quarter, compared to a total of 16 in the previous two.
The majority of freelancers who pay taxes in Serbia are residents of the Republic, about 2,120 of them, while the number of foreign residents who use the portal to pay taxes in Serbia is about 50.
If you are a freelancer and have not submitted your tax application by the end of October, you have the option of submitting an untimely tax application. This means that in addition to taxes and contributions, you need to calculate and pay default interest, the amount of which depends on the amount of reported income and the number of days of delay.
Photo taken from: Image by vectorjuice on Freepik