Working in Serbia without a work visa: 3 legal ways for freelancers and remote workers

TL;DR
In Serbia you can work without a work visa if you are registered as a freelancer (paushal), have opened a DOO and act as director, or work remotely for a foreign company. All three options are legal but require registration and tax payments. Working without proper registration can result in fines up to 100 000 RSD or deportation.

What it is and why

Citizens of Russia, Belarus, Kazakhstan and other visa-free countries can enter Serbia without a work visa, but employment activities are regulated by law. Three ways to earn legally:

1. Freelancer (paushal) - simplified regime for self-employed.
2. DOO - opening your own company with you as the sole director.
3. Remote work - working for a foreign company, with income taxed in Serbia.

Illegal work is punished with fines, deportation and entry bans. According to MUP data for 2023, about 15 % of violators received fines ranging from 50 000 to 100 000 RSD.

Step by step

1. Freelancer (paushal) - simplified system

Who it suits: copywriters, designers, programmers, translators and other self-employed persons.

1. Registration

• Fill out the form on the Podatna uprava website in the "Poreski obveznici" section.
• Indicate the PKD code (e.g., 62.01 - programming, 74.10 - design).
• Submit the application: in person at a branch or via the eUprava portal.

1. Obtaining PIB

• After approval you will be assigned a poreski identifikacioni broj (PIB) within 5-7 working days.

1. Bank account

• Open an account at UniCredit, Raiffeisen or Banca Intesa, presenting the PIB and passport.
• Some banks require address proof (rental contract or extract from matični kњiga).

1. Social fund (PIO)

• Register at the Republican pension fund.
• Minimum contribution for 2024 is 35 % of the minimum salary (≈ 12 000 RSD per month).

1. Work and taxes

• Issue invoices with PIB and, if necessary, with VAT (if income > 2 000 000 RSD per year).
• Pay 10 % tax and social contributions monthly or quarterly through ePorezi.

Important: When income > 2 000 000 RSD per year switch to the general tax system (VAT 20 %).

2. Registering a DOO with yourself as director

Who it suits: entrepreneurs planning to work with local or foreign clients, hire employees.

1. Documents

• Passport (translation not required, but may be needed by the bank).
• Proof of address (rental contract or extract from matični kњiga).
• Company charter (template on the Legal portal).

1. Registration in APR

• Fill out the form on the APR website or submit in person.
• Provide name, address, PKD code and share capital (minimum 100 RSD).
• Pay the state fee ≈ 5 000 RSD.

1. Obtaining matični broj and PIB

• After approval you receive the company registration number and PIB.

1. Company bank account

• Submit the charter, matični broj and director's passport.
• Banks may request proof of office address.

1. Registration with tax authority and PIO

• Register the company with Podatna uprava and PIO, paying taxes and contributions monthly.

1. Work

• Issue invoices in the name of the DOO. When dealing with local clients you must apply VAT 20 %.

Important: When company revenue > 8 000 000 RSD per year switch to the general tax system.

3. Remote work for a foreign company

Who it suits: employees of overseas firms who work fully remotely and do not serve local clients.

1. Employment contract

• State in the contract that work is performed remotely from Serbia. The contract may be in English or Serbian.

1. Registration with tax authority

• Obtain a PIB via eUprava, indicating activity "remote work for a foreign enterprise" (code 96.09).

1. Bank account

• Open a personal account to receive salary. Banks may ask for a statement from the foreign bank as income proof.

1. Taxes

• Salary is subject to personal income tax: 10 % up to 150 000 RSD per month, 20 % above that amount.
• Social contributions are not paid if you are not registered as a freelancer or employee of a local company.

1. Declaration

• Submit an annual declaration to Podatna uprava by 31 March of the following year.

Important: Staying more than 183 days in a year makes you a Serbian tax resident, and then all income is taxable.

Documents

Freelancer (paushal)

• Passport
• Proof of address (rental contract or extract from matični kњiga)
• Completed paushal registration form
• Bank account in your name
• Proof of registration in PIO (if required)

DOO

• Director's passport
• Director's proof of address
• Company charter (template on the Legal portal)
• Office rental contract
• Company bank account
• Registration with Podatna uprava and PIO

Remote work for a foreign company

• Passport
• Employment contract with foreign employer
• Bank account for salary receipt
• PIB (through eUprava)

Timelines and costs

Method	Cost	Registration time	Taxes and contributions (monthly)
Freelancer (paushal)	0 RSD (no state fee)	5-7 days	10 % tax + 35 % social contributions (from minimum salary)
DOO	5 000 RSD (state fee) + 10-20 000 RSD (bank)	10-14 days	10 % profit tax + 20 % VAT (if income > 2 000 000 RSD) + director's social contributions (35 % of minimum salary)
Remote work for foreign company	0 RSD	3-5 days	10-20 % income tax (depending on amount)

Notes

• Minimum salary for 2024 is 37 000 RSD.
• Social contributions are calculated on the minimum salary even if actual income is lower.
• VAT 20 % applies only when the specified thresholds are exceeded (2 000 000 RSD for freelancers, 8 000 000 RSD for DOO).

Common mistakes

• Working without registration. Even if you receive salary from a foreign employer, the income must be declared. Fine 50-100 000 RSD.
• Non-payment of social contributions. Freelancers and DOO directors must pay them regardless of actual earnings. Fine up to 50 000 RSD.
• Wrong tax system choice. When thresholds are exceeded you must switch to the general system (VAT 20 %).
• No bank account. Without it you cannot receive payments or pay taxes. Banks often require address and income proof.
• Tourist visa for work. Staying more than 90 days without police and tax registration can cause problems.

FAQ

Can I work in Serbia on a tourist visa?
Yes, if the income comes only from foreign companies and you do not exceed 183 days of stay. For longer stays registration with the police and tax payments are required.

How long does DOO registration take?
Usually 10-14 days, provided all documents are complete. Delays may occur due to charter or office address verification.

Do I have to pay VAT as a freelancer?
No, as long as annual income does not exceed 2 000 000 RSD. Once the limit is crossed you must register for VAT and pay 20 %.

Can I hire employees in a DOO?
Yes, but each employee must be registered in PIO and you must pay social contributions (≈ 35 % of their salary).

What happens if I do not declare my income?
Risk of a fine from 50 000 to 100 000 RSD, possible deportation and future entry ban. The tax authority may audit bank transactions.

Sources

• Podatna uprava Serbia
• Ministry of Finance Serbia
• Agency for Business Registers
• Republican pension fund
• Labor Law (art. 10, 11) (as of 2024)