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The Tax Administration knows exactly who it lies to each month on the account of foreign salaries and has established that a large number of self-employed do not pay taxes and contributions. Last week’s rather unusual statement, albeit mild in tone, was not only released and was a serious warning. It turned out that Siniša Mali, the Finance Minister, was right when he said that the announcement of the audit was a good gesture from the Tax Administration, which did not have to announce the control of citizens who work for foreign companies from Serbia and have no offices registered here. money through social media.
The Tax Administration confirmed for “Politika” that it has identified all citizens who obtained income from abroad, without indicating the number, but emphasized that it will be able to monitor them continuously, as well as take all legally prescribed measures to collect. When we asked how many of them do not pay taxes and contributions, they told us that by comparing the data of payments from abroad with the applications submitted, they identified a large number of people who did not file tax returns, calculated taxes and related contributions, and settled their obligations. legal.
Given that there is a dilemma among the self-employed about how their salaries are taxed, the Tax Administration explains that the income earned by a natural person abroad is taxed by the Personal Income Tax Law and the Tax Contributions Law. Mandatory Social Security.
Self-employed workers must file a tax return within 30 days of each individual earned income. The tax base is the gross income reduced by standard costs, the amount of which depends on the type of contract, that is, the type of income that the person has obtained. The tax rate is 20 percent.
– The calculation of the contributions depends on whether the natural person is insured on the basis of employment or on another basis in Serbia or not. If you are insured, you calculate only the contribution for pension and disability insurance at the rate of 25.5 percent, and if you are not insured, in addition to the contribution for pension and disability insurance, you also calculate the contribution for health to the rate of 10.3 percent – explained in the Tax Administration.
If a natural person obtains income from abroad that has a salary treatment, he is obliged to calculate the tax on the earned salary. The tax base is reduced by a non-taxable monthly amount. The tax rate is 10 percent.
The basis for the calculation of the compulsory social security contributions is the salary received by that natural person, therefore the contributions for pension and disability insurance are calculated at a rate of 25.5 percent, for health insurance at a rate of 10.3 percent and for the insurance of cases. unemployment at a rate of 0.75 percent.
– The Tax Administration, in accordance with world best practices, sent an invitation to taxpayers to submit tax returns on their own initiative. However, if, despite the invitation, they do not file tax returns and do not settle their obligations, the Law of Tax Procedure and Tax Administration establishes penalties for misconduct, as well as the crime of tax evasion in accordance with the Criminal Code – State of taxpayers.
A fine of 5,000 to 150,000 dinars will be penalized for a natural person who receives income from abroad, and does not present to the Tax Administration for the income made, in accordance with the Law of Tax Procedure and Tax Administration. If a natural person does not pay the tax determined in the tax return, he will be fined in the amount of 50 percent of the tax determined, and not less than 5,000 dinars.
The Criminal Code prescribes the crime of tax evasion for the person who, in order to totally or partially avoid the payment of taxes, contributions or other prescribed duties, provides false information about the earned income, does not report the earned income or otherwise Hide information that is refer to the determination of the declared obligations, and the amount of the obligation whose payment is avoided exceeds one million dinars. That person will be punished with imprisonment from one to five years and a fine. If the amount of this obligation exceeds five million dinars, the author will be punished with a prison term of two to eight years and a fine. When the amount of the obligation exceeds fifteen million dinars, the author will be punished with a prison term of three to ten years and a fine.
How self-employed workers are taxed abroad
When it comes to taxing the self-employed in other countries, the “Startit” website states that the self-employed income tax in Romania is 16 percent. When it comes to pension insurance, they can pay the full amount of 26.3 percent, but also 10.5 percent, which reduces their pension. If they earn less than 300 euros, they can choose not to pay that insurance, but then they are not entitled to a pension.
Self-employed Germans do not pay income tax, but they do pay income tax (14-42 percent), as well as a VAT of 19 percent, although it may be less depending on the service they provide. In Belgium, the income tax is 25-50 percent, depending on the amount of the salary, and those who earn more than 25,000 euros a year enter the VAT system, which is 21 percent.
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