The Serbian administration recalled that income for the second quarter of 2026 within the freelance self-assessment regime had to be reported and the corresponding tax paid by 30 July 2026. The reminder concerns, in particular, certain contractual remuneration for work and copyright income received by individuals.
The decisive condition is that the income falls within the self-assessment regime. The commercial description of a person as a freelancer therefore does not mean that every professional receipt uses the same form. The income concerned is reported using PP OPO-K through the electronic or physical channels specified by the administration.
A review of receipts would accordingly benefit from distinguishing the services and rights concerned from receipts within another tax framework, then allocating them to the quarter examined. The form is merely the consequence of that prior classification. In assessing a step already taken, proof of filing and proof of payment also address different questions. The announcement identifies these checks without replacing an individual calculation of the debt.
30 July is a past deadline specific to the quarter mentioned. It must not be presented as a new September deadline. For an omission, the period and nature of receipts should be identified before dealing with regularisation; the reminder alone does not quantify the consequences of late filing.