Létezik, hogy Szerbiában lehetek akár önálló játékfejlesztő úgy, ha Freelancer -ként adózok? Jól értelmezem a lentebb leírtakat?

Ez egy eléggé új törvény, tehát 2024 -től van érvényben, a pandémia idején nagyon fókuszba került az online munkát végzők adóztatása, mivel erre úgymond nem volt normális szabályozás, utólag sokaknak problémái is voltak vele több évre visszamenőleg. Én új vagyok ebben a témában, de amit eddig olvastam a szerb hivatalos oldalon (angolul is elérhető), a következő két kérdés-válasz a lényeg:

WHO IS A "FREELANCER", I.E. A NATURAL PERSON THAT GENERATES INCOME BASED ON AGREED FEE FOR COPYRIGHT AND RELATED RIGHTS AND THE AGREED FEE FOR PERFORMED WORK?

domestic natural person – resident of the Republic of Serbia, generating income by working in the Republic of Serbia, with income paid by a payer abroad (legal entity, entrepreneur or a natural person) or a domestic natural person, or another person that is not subject to calculation and payment of taxes and contributions in the Republic of Serbia when paying income;

domestic natural person - resident of the Republic of Serbia, generating income by working in another country, from a payer from abroad (legal entity, entrepreneur or a natural person), or another person that is not subject to calculation and payment of taxes and contributions in the Republic of Serbia when paying income;

foreign natural person – non-resident, generating income by working in the Republic of Serbia, with income paid by a payer abroad (legal entity, entrepreneur or a natural person) or a domestic natural person, or another person that is not subject to calculation and payment of taxes and contributions in the Republic of Serbia when paying income.

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WHO CAN BE THE PAYER OF INCOME SUBJECT TO THIS REGIME OF SELF-TAXATION TO THE FREELANCER?

In accordance with Article 100a, Paragraph 1, Item 2) sub-item (1) and (3) and Paragraph 2 of the Law on Citizens' Income Tax through the portal www.frilenseri.purs.gov.rs, a freelancer can submit a tax return for income paid to them by:

a legal entity from abroad (a company; non-government organization; international organization; foreign country; foreign local government body, diplomatic or consular representation of a foreign country and international organization, etc.);

an entrepreneur from abroad (a natural person who has a registered activity abroad: e.g. programmer; translator; lawyer, etc.);

a natural person from abroad (foreign citizen, regardless of whether or not they reside in the Republic of Serbia);

a domestic natural person;

another person who, when paying income, does not calculate and does not pay withholding tax and contribution obligations in the Republic of Serbia.

The portal www.frilenseri.purs.gov.rs should not be used to submit tax application for the income a freelancer receives from entities that, according to Article 99 of the Law on Citizens' Income Tax, have the obligation to calculate and pay withholding taxes and contributions. These include the following types of payer:

domestic legal entity (company, citizens' association, public administration body, state body, etc.);

domestic entrepreneur (a natural person who has a registered activity in the Republic of Serbia, that is, an entrepreneur or a flat-rate entrepreneur);

a branch or representative office of a foreign legal entity registered in the Republic of Serbia (permanent business unit), because that entity has the obligation to calculate and submit a withholding tax application according to tax regulations.

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Nekem a következő a lényeg:

"a legal entity from abroad (a company"

Ezek szerint, ha én Szerbiában élek, és egyedül készítenék játékokat, amiket aztán feltöltenék pl. Steamre, vagy itch.io -ra, a leírást értelmezve ezek is külföldi cégeknek minősülnek, és az ebből befolyt bevételből nekem kell leadózni önbevallással negyedévente, vagyis legálisan szert tehetnék így bevételre, mint Freelancer?