Serbia's Tax Administration enables electronic tax filing for seafarers' income

Serbia's Tax Administration has announced a new electronic filing system for seafarers' income tax returns, aiming to streamline the process for individuals earning income abroad.

Seafarers are now able to submit their tax returns concerning self-assessed tax and health insurance contributions for income earned in 2025 through the Tax Administration's ePorezi portal. This digital service is designed to make compliance more accessible for those working internationally.

The regulation stipulates that the tax return must be submitted no later than 30 days after the end of the third quarter of the current year, covering income earned in the preceding year. For income generated in 2025, the deadline for submitting the tax return and paying the calculated obligations is October 30, 2026.

While electronic submission is encouraged, the Tax Administration also allows for returns to be filed in paper form at the relevant branch of the Tax Administration. This dual approach ensures that seafarers have options for fulfilling their tax obligations.