The Serbian Tax Administration issued an urgent reminder on 23 October 2026 that the filing window for freelance income (income from copyright and related rights, and contract work) for the third quarter of 2026 closes on 30 October 2026. Under Article 84b of the Personal Income Tax Law, individuals earning such income must submit the quarterly tax return Form PP OPO-K electronically through the e-Porezi portal within 30 days following the end of each quarter. The tax is self-assessed at a flat rate of 20% on gross income, reduced by a standard 25% expense deduction (effectively 15% net). Late filing incurs penalty interest and potential misdemeanor proceedings. The Administration emphasized that the obligation applies regardless of whether the payer withheld tax at source; the freelancer remains responsible for timely declaration and payment of any differential.
Key Takeaways
- Quarterly Filing Mandate: Freelancers must file Form PP OPO-K for Q3 (July–September 2026) by 30 October 2026; the form calculates tax on 75% of gross receipts at 20%, with payment due by the same deadline.
- Digital Submission Only: Returns are accepted exclusively via the e-Porezi portal; paper submissions are not permitted. Taxpayers must hold a qualified electronic certificate or use the e-Identification (eID) system for authentication.
- Withholding vs. Self-Assessment: Even when clients withhold 20% tax at source, the freelancer must still file the return to declare gross income and claim the 25% lump-sum expense allowance; failure to file triggers automated cross-checks and enforcement actions.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement