Freelancers and Taxation: Aligning with Legal Regulations
Explore the transformative changes in Serbia’s freelancer taxation landscape as of January 1, 2023. Following the State’s decision to regulate freelancer taxation, amendments to personal income tax and social security contributions have been implemented. The legislation recognizes freelancers as individuals generating income outside entrepreneurial registration. Notably, freelancers can opt for two self-assessment models, each with its unique calculation method for taxes and contributions. Whether choosing Model A, suitable for lower incomes, or Model B, tailored for higher earnings, freelancers benefit from the flexibility to switch models each quarter. Stay informed about these updates to navigate the evolving freelancer taxation scenario in Serbia.
New obligations related to electronically generated archival and documentary material
The Regulation on unique technical and technological requirements and procedures for the preservation and protection of archival and documentary material in electronic form entered into force on 1 January 2024. The Regulation applies to legal entities that are creators and owners of archival and documentary material in electronic form. The Regulation applies only to archival […]
Serbian Business Registers Agency enabled digital submissions for data changes of entrepreneurs
The Serbian Business Registers Agency (SBRA) has launched a new application on its portal, enabling the submission of all types of notifications for changes of entrepreneur data, as well as the application for the removal of entrepreneurs from the registry. Electronic submission of notifications is not mandatory but streamlines the registration process. Entrepreneurs who prefer […]