The Official Gazette of the Republic of Serbia, No. 87/2025 of October 10, 2025, published the Rulebook on Amendments to the Rulebook on the Tax Return on Calculated Tax through Self-Taxation and Related Contributions on Salaries, which enters into force on October 18, 2025. These amendments align the existing provisions with the Personal Income Tax Law and the Law on Compulsory Social Insurance Contributions, while introducing a new form — PP OPO-P, intended for the reporting of income earned by individuals working as seafarers.
The amendments specify that individuals who independently calculate and pay withholding tax, as provided under Article 100a of the Personal Income Tax Law, are obliged to calculate and pay the tax and related contributions within the deadlines set out in Article 95, paragraphs 6–8 of the same Law. The provisions concerning the application of the Law on Contributions for Compulsory Social Insurance have also been harmonized, ensuring a unified method of calculating and reporting self-taxation obligations.
The most significant novelty is the introduction of the PP OPO-P Form – Tax Return on Calculated Tax through Self-Taxation and Health Insurance Contribution on Seafarers’ Income. This form, which is an integral part of the Rulebook, will be used by individuals – seafarers who earn income as crew members or by performing other duties on ships and vessels flying a foreign flag, in accordance with Article 84v of the Personal Income Tax Law.
The PP OPO-P form consists of five sections and contains data on the tax return, the taxpayer, the type of work and number of days spent on board, income amount, any tax paid abroad, and the amount of recognized tax credit. Within the Catalogue of Income Types, two new codes have been introduced — 708 00 0 and 709 00 0, both referring to seafarers’ income. The first code applies when there is an obligation to pay the health insurance contribution, while the second is used when such an obligation does not exist.
The Rulebook also prescribes in detail the procedure for filling out each section of the form, including rules for amending, correcting, and canceling returns. It specifically emphasizes that all amounts must be stated in dinars with two decimal places, with a rounding tolerance threshold of 0.5 dinars per calculated liability.
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