TL;DR
Working for a Russian employer from Serbia is possible, but if you spend 183 days or more in the country, the income must be declared. The simplest options are a flat tax 10 % or a progressive-scale declaration 10-20 %. The Russia-Serbia Convention prevents double taxation, but it requires proof of residency.
What it is and why it matters
Remote work for a Russian employer has become commonplace among expats. Serbian legislation obliges you to declare any income earned on the territory of the country, regardless of where your employer is located.
If you are in Serbia ≥ 183 days in a calendar year, you automatically become a tax resident and must pay taxes here. The Convention between Russia and Serbia (ratified 2015) allows you to avoid double taxation - provided you supply proof of residency.
Key risks
- Fines for non-payment (up to 50 % of the debt).
- Problems with banks when withdrawing funds without a declaration.
- Visa/ residence permit renewal refusal if taxes are unpaid.
Step-by-step
- Determine your tax-resident status
- Count full days of stay over the last 12 months. If ≥ 183 days - you are a resident.
- Arrival/departure days count as full days: arrival 1 Jan 23:59 and departure 2 Jan 00:01 → 2 days.
- During a tax inspection (Poreska uprava) they may ask for passport stamps, tickets, rental contract.
- Choose a taxation scheme
- Flat tax 10 % - for freelancers and self-employed persons, if annual income ≤ 80 000 EUR (2024 data).
- Register as ПИП (Појединачно предузетништво) or ОДВ (Образац за самосталну делатност) through the service centre (Централни регистар) or the portal eUprava.
- Progressive-scale declaration 10-20 % - if income exceeds 80 000 EUR or you work under an employment contract. Submit the declaration by 31 March of the following year via the portal Poreska uprava.
- Personal income tax (ПДФО) - if the Russian employer pays directly (e.g., to a foreign account). In this case, without Russian residency confirmation, the rate is 20 %.
- Obtain Russian residency confirmation (if needed)
- Submit an application to the Russian tax authority for residency confirmation. You will need a passport, proof of stay in Serbia (rental agreement, utility bills) and a certificate from the Serbian tax office confirming income declaration. Processing time ≈ 30 days (2024).
- Open an account in a Serbian bank
- Required documents: passport, ЈМБГ, address proof (rental contract or utility statement) and, if available, an income declaration.
- Popular banks: UniCredit, Raiffeisen, Banca Intesa, Erste Bank.
- File a tax declaration in Serbia (if you did not choose the flat-tax regime)
- Do this by 31 March via the portal Poreska uprava. Indicate income from the Russian employer, any tax already withheld in Russia, and residency confirmation. Late-filing penalty - 1 % of the tax amount per month, up to 20 %.
- Pay the taxes
- Payment deadline - by 31 March. Payment can be made through a bank, terminal or online in the tax system. Check the exact account details with the local tax office.
Documents
For ПИП/ОДВ registration
- Passport
- ЈМБГ (tax number)
- Rental contract or other document confirming address
- Registration application (template on eUprava)
For income declaration
- Passport, ЈМБГ
- Contract with the employer (if available)
- Account statement (if income was received on a foreign account)
- Russian residency confirmation (when applying the Convention)
For Russian residency confirmation
- Application form from nalog.gov.ru
- Copy of passport
- Evidence of stay in Serbia (rental, tickets, bank statements)
- Certificate from the Serbian tax office confirming income declaration
Timeline and costs
| Stage | Timeframe | Cost |
|---|
| ПИП/ОДВ registration | 1-3 days | 0-50 EUR (state fee) |
| Obtaining ЈМБГ | 1 day | Free |
| Opening a bank account | 1-5 days | 0-20 EUR (commission) |
| Income declaration | Until 31 March | Free (tax 10-20 %) |
| Russian residency confirmation | ≈ 30 days | Free |
| Tax payment | Until 31 March | 10-20 % of income |
Prices may vary depending on the bank and the specific tax office.
Common mistakes
- Incorrect counting of residency days - count full days, not just nights.
- Ignoring the declaration - even if the employer is in Russia, the Serbian tax authority will check your income.
- Misapplying the Convention - without a Russian residency certificate, Serbia will levy the full 20 %.
- Using a foreign bank account - banks may block such transactions and demand a declaration.
- Late filing - penalty 1 % of tax per month, up to 20 %.
FAQ
Can I work for a Russian employer without declaring in Serbia?
Only if you are not a resident (less than 183 days). Banks may still request a declaration when you withdraw funds, and the tax authority can impose fines.
What tax do I pay if I am a Serbian resident?
Up to 80 000 EUR - flat 10 %. Above that - progressive 10-20 %. For direct payments from Russia without Russian residency proof, the rate is 20 %.
How to avoid double taxation?
Obtain a Russian residency certificate and submit it to the Serbian tax authority. This allows you to credit taxes paid in Russia.
Can I pay taxes only in Russia?
No. As a Serbian resident you must declare the income here, even if the employer is a Russian company. Russian taxes can be credited, but a Serbian declaration is mandatory.
What happens if I don't pay taxes?
The tax authority may impose a fine up to 50 % of the debt, block your account and refuse visa/residence permit renewal. Banks may close the account if illegal income is discovered.
Useful links
All links are current as of 2024. Verify details on the official websites when needed.