The Minister of Finance adopted the Rulebook on Amendments to the Rulebook on Tax Return on Self-Assessed Tax and Related Income Contributions, i.e. other types of income from a natural person as a taxpayer, which entered into force on March 25, 2023.
The form PP OPO-K
The mentioned Rulebook prescribes a new tax form PP OPO-K, which will, among other things, be used for reporting the realized quarterly income of freelancers, i.e. all income from persons who, when paying them, do not calculate taxes and contributions in the Republic of Serbia. The PP OPO-K form will be in use starting from the deadline for submitting the tax return for the income generated in the second quarter of 2023 once all the necessary technical conditions are fulfilled.
Tax returns for the first quarter
Tax returns for the first quarter are submitted either through the current PP OPO form or through the new form, with a note that in that case, taxpayers will not have technical support related to filing the return. The deadline for submitting the quarterly tax return is 30 days from the end of the quarter.
In the coming period, the Ministry of Finance will publish detailed instructions and explanations related to filling out and submitting tax returns on the new form.
