STEP-BY-STEP ROUTE · BANKING & TAXES
Tax residency and foreign income
Collect the facts needed to check tax residency and possible obligations for income earned in Serbia or from abroad.
Free step-by-step guide
This guide is based on official sources. Requirements, forms and local procedures may change, so open the link in the relevant step and check the current version before filing.
Open a step to see the action and its relevant official link. Required documents may depend on your case; check the list for your grounds before filing.
My step checklist and print guide
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01Determine tax residency
What to do
Collect stay dates, home and centre-of-interests evidence. A residence permit alone does not settle tax residency; check the applicable treaty where two countries are involved.
Where to go
Poreska uprava or a cross-border tax adviser.
What to prepare
- Passport, stay calendar, home and family / work ties
First identify your route
- Employment in Serbia.
- Remote work or income from a foreign payer.
- Freelance/self-employment or entrepreneurship.
02Classify income and payers
What to do
List salary, service fees, rent, dividends and other receipts separately. The freelancer regime does not automatically cover all foreign income: use the official assessment.
Where to go
The official PURS assessment; a tax adviser for complex income types.
What to prepare
- Contracts, payers, receipt dates, amounts and currencies
03Calculate liabilities and foreign tax
What to do
For eligible payments, compare options in the official calculator. Consider work location, insurance and documented foreign tax; do not deduct it without checking the rules.
Where to go
The PURS calculator and a tax adviser for double taxation.
What to prepare
- Statements and evidence of foreign tax and insurance
04File the appropriate return and keep receipts
What to do
If the freelancer regime applies, follow PURS filing instructions. For other income, identify the correct return with the tax authority. Keep filing confirmation, calculations and payment records.
Where to go
The PURS freelancer portal or the prescribed channel for the relevant return.
What to prepare
- Income-specific return, calculation and payment confirmation
Translation and filing
Translation and certification
Before translating a foreign-issued record, ask the receiving institution whether it needs a Serbian translation by a court-certified translator (sudski tumač), whether an apostille/legalization is required, and in which order. Requirements differ by country and document. An ordinary or automatic translation is not a certified translation when certification is required.
What happens next
File only through the confirmed method. Keep a copy of the submission, case/application number and proof of receipt. Ask how to check status, when to expect a reply and what to do if more information is requested.
Document overview and case variants
What may be required
- Passport and residence/travel history
- Contracts and income-source information
- Bank/payment records
- Proof of foreign tax paid where relevant
Compare this list with the documents in each step and the chosen authority's requirements. You can read the guide and prepare the package yourself without submitting a request.
Common variants
- Employment in Serbia.
- Remote work or income from a foreign payer.
- Freelance/self-employment or entrepreneurship.
The correct variant can only be confirmed after checking your status, documents and the authority's requirements.
What Serbia 360 can prepare — result preview
RESULT PREVIEW
What you receive if you order preparation
Before paying, you can see what the paid work actually delivers. The free guidance remains available whether or not you order anything.
Route, official sources, preliminary document list and a clear next step.
Work completed in the specimen case:
- Prepared: Completed foreign-income accountant brief
- Prepared: Completed income summary for an accountant
- Confirm complete income and residence facts.
- Agree calculations and filing with a tax professional.
Open the full specimen, copy its text or download the document. Required authority forms follow that institution’s rules; certification is performed by an authorised professional.
Package contents and review sheet · How to use the prepared output
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Need guidance for your specific situation?
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Serbia 360 helps organize documents and administrative steps. We do not make decisions for public authorities and do not replace a lawyer, notary, doctor or consulate where professional involvement is required.