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Welcome to Serbia

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Freelancer Setup in Serbia

Registration, taxes and bank accounts for remote workers

~30 days

Progress0 / 16 steps
1

Basic Preparation

0 / 4 completed

Get residence permit

Cannot legally work and pay taxes without residence permit

Get JMBG (personal ID number)

Unique identification number. Issued after receiving residence permit

Open a bank account

Needed for receiving payments and paying taxes

Research tax regimes

Lump-sum taxation vs self-employment vs LLC

2

Business Registration

0 / 4 completed

Choose business form

Sole proprietor (preduzetnik) — most popular option for freelancers

Register with APR

Business Registers Agency. Can do online

APR website

Get PIB (tax number)

Issued automatically upon registration

Apply for lump-sum taxation

Fixed tax ~€200-400/month. Application to tax authority

3

Finances

0 / 4 completed

Open business account

Separate account for business activity

Set up foreign currency payments

SWIFT transfers, Payoneer, Wise — check with bank

Set up accounting

Find an accountant or use services: from €50/month

Learn withdrawal rules

Transfer to personal account after paying taxes

4

Ongoing Obligations

0 / 4 completed

Pay monthly taxes

By 15th of each month. Can set up automatic payment

Keep income records (if not lump-sum)

KPO book. Accountant usually maintains

Submit annual tax return

By May 15 for previous year

Monitor law changes

Tax legislation changes frequently