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The fact that they are residents of Serbia makes our temporary workers abroad also Serbian taxpayers. Some tax advisers explain that this is probably not the intention of the state. The position of the authorities remains to be known.
Taxpayers have recently and somewhat unexpectedly decided to collect revenue from our citizens which, through the Internet, they get from customers abroad. The self-employed, strictly interpreting the law, said that guest workers, those who have a residence or an apartment and a family in Serbia, are obliged to pay the same rates. This is also confirmed by the tax advisor Milan Trbojević:
– Taxes and contributions can be paid on the basis of an author contract or other income and, potentially, depending on the amount of income, the annual personal income tax. Our citizens who work abroad may be exempt from paying personal income tax or part of that tax here, if the tax on their salary has been paid in the country where they live and Serbia has an agreement with that country to avoid double taxation. But even then, social security contributions cannot be exempted and are required to be paid in both countries.
NO TAX ON RELATIVE REMITTANCES
The question is whether taxpayers will collect the state share of the remittances that our citizens receive. Combing the accounts, looking for freelance payments, you will inevitably see these payments from the outside.
– When they see that the payment comes from a legal person, it is clear that it is the payment of the salary – explains the tax advisor Aleksandra Vasić. – When it comes to remittances, they come from citizens of our origin. They are like gifts and if they were taxed, it is a rate of 2.5 percent, 1.5 percent in the second inheritance line, while no tax is paid in the first inheritance line. The question remains how to prove that it is about the help of relatives.
Not everyone is convinced that the state will interpret the law this way. As explained by tax advisor Djerdj Pap, who is also Vice Chairman of the Board of the Association of Tax Advisers of Serbia, that is true, but he does not believe that this is the intention of the authorities:
– Formally, guest workers are also required, because they are residents of Serbia and the colleague’s interpretation is correct. I believe that it is not the intention of the State to tax those who receive a salary abroad and reside there. The determination is to tax those whose payments reach Serbia. And if they would like to tax the guest workers, the question is how to determine their income, because they are abroad. In practice, citizens working abroad could also pay taxes, but it is up to the state to declare what it wants.
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