Serbia - Tax Guide for Freelance Contractors

Serbia is not a member of the EU or EEA; all foreigners need a work permit.

To obtain a work permit:
In principal, foreigners entering Serbia for business purposes need a business trip visa (not a work permit or residence permit), but in practice the immigration authorities will authorise the entry into the country without a business visa for foreigners who do not need a visa to come to Serbia for up to 90 days as tourists (including citizens from EU/EEA countries and Switzerland). Expatriates employed or seconded to Serbia will require a residence/business and work permit. First of all, the expatriate has to obtain a “White card” (residence address registration) by registering at the Municipal station with the Ministry of Interior (within 24 hours of arrival).  A residence permit should be applied for within three days of arrival with the Police Office for expatriates.  The following documents are required amongst others: valid passport, completed application form and the “White card” issued by the Municipal police station, employment contract (translated into Serbian, stating that the employment will start after obtaining the residence permit in Serbia), and a letter by the Serbian company explaining the need for the expatriate’s skills and qualifications.  Once the residence permit has been obtained, a work permit has to be applied for submitting similar documents as for the residence permit. The residence and work permits are issued for 6 months and are renewable.