Notice for freelancers: Deadline for submitting the tax return for the first quarter of 2025

For all individuals in the Republic of Serbia who earn income based on agreed compensation for work performed and income from copyrights and related rights, on which tax is paid through self-assessment – known as freelancers – the deadline for submitting the tax return for the first quarter of this year started on April 1st, 2025.

The final deadline for submitting the return is April 30th, 2025.
Taxpayers can fulfill this obligation in a simple way – electronically, via the Freelancers portal: https://frilenseri.purs.gov.rs.

One of the advantages of this system is the automatic generation of the payment slip with all necessary data and a QR code after a successful submission, which enables quick and easy payment, including through mobile banking (mBanking).
More information about the steps in the tax return process is available at: frilenseri.purs.gov.rs/prijavi-porez.html.

The tax obligation can also be fulfilled by submitting the tax return on the form PP OPO-K, which can be submitted:

electronically, via the ePorezi portal, or
in paper form – directly or by mail to the relevant branch of the Tax Administration.

Once the electronic return receives the status of “booked,” the submitter will receive payment details, and the system will generate a QR code for quick payment.

Penalties for Late Submission of the Tax Return

If freelancers fail to submit the tax return within the legal deadline of 30 days after the end of the quarter, they will face the following consequences:

A fine ranging from 5,000 to 150,000 dinars for individuals who do not submit the return on time.
Late payment interest on the tax amount, calculated from the due date of the obligation until the payment date.
Liability for violations, which can be initiated by the Tax Administration for violating tax regulations.

In addition to the basic fines:

There may be an additional fine of 30% to 100% of the determined tax liability.
In more severe cases, there may also be imprisonment for up to five years, as well as monetary fines under the Criminal Code for attempts to evade tax payment.

Recommendation

It is advised that all taxpayers be mindful of deadlines and use the available electronic services for easy and quick fulfillment of obligations.
If you need professional assistance or support regarding the preparation and submission of the tax return, feel free to contact us. Our accounting agency Tax International from Novi Sad is here to assist you with any questions and procedures.

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