Freelancers’ income reporting for the second quarter of 2025 – from July 1 to July 30

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02. 07. 2025.

The deadline for filing tax returns for the second quarter of this year, for all natural persons in the Republic of Serbia who earn income based on a contracted fee for work performed and income from copyright and related rights, on which tax is paid through self-taxation, so-called freelancers, began on July 1, 2025.

The deadline for filling tax return is July 30, and taxpayers can fulfill their obligation in a simple way, electronically through the Freelancers portal https://frilenseri.purs.gov.rs/.

One of the advantages of this system is the automatic generation of a payment slip with all the necessary data and a QR code after successful registration, which allows for quick and easy payment, including via the electronic banking application (mBanking). More information about the specific steps in the tax registration process is available at the following link: frilenseri.purs.gov.rs/prijavi-porez.html.

Taxpayers can also fulfill their tax obligations by filing a tax return on Form PP OPO-K, which can be submitted electronically via the ePorezi portal, as well as in paper form, directly or by mail to the competent branch of the Tax Administration. When the tax return filed electronically receives the final status "registered", the taxpayer receives information about the payment order, and after the payment order is saved, a QR code will be displayed on the portal, which can be used to pay the tax obligation.

Please note that in case of failure to submit the tax return within the prescribed deadline, the taxpayer is subject to interest charges as well as misdemeanor liability.