Guide
Independence test (test samostalnosti)
Biro Vision analyzes your business relationship with clients against the nine statutory criteria and helps you organize your work so you stay tax-independent.
The independence test is a set of nine criteria the Tax Administration uses to check whether an entrepreneur truly operates independently or is effectively employed by a single client. If at least five of the nine criteria are met in the relationship with one client, the entrepreneur is treated as not independent, and the income from that client is taxed as other income. The test is especially important for IT professionals, marketing agencies, consultants, and anyone earning most of their income from a single client, including foreign principals. The goal is not to avoid working with one client, but to organize that relationship so it reflects genuine independence.
What you should know
- The test contains nine criteria assessed separately for each client, and if at least five are met for one client, the entrepreneur is treated as dependent on the income from that client.
- The criteria cover, among other things: who sets working hours and leave, who provides the premises and equipment, who arranges training and supervision, whether the client has integrated the entrepreneur into its operations, whether the fee is set in advance, and who bears the business risk.
- Additional criteria address a ban on working for other clients, earning 70 percent or more of income from the same client over 12 months, and an engagement of 130 or more working days within a 12-month period.
- If an entrepreneur fails the test for a client, the fee from that client is taxed as other income at a rate of 20 percent, with no standardized cost deduction, plus a PIO contribution of 25.5 percent, which significantly increases the tax burden.
- The test is particularly relevant for work with foreign clients and platforms, because income from abroad is assessed against the same criteria regardless of where the client is registered.
- Status is judged not only by the contract but by the actual circumstances of the cooperation, so it is essential that the contract and the way of working are aligned and reflect genuine independence.
How we handle it
- 01 We analyze your clients We review the structure of your income and identify clients where there is a risk of dependent status, including domestic and foreign clients.
- 02 We assess the nine criteria For each high-risk client we go through all nine criteria and determine how many are met and how close you are to the threshold of five.
- 03 We propose adjustments to the cooperation We point out the specific points in the contract and the way of working that increase risk and suggest changes that bring the relationship back within the bounds of independence.
- 04 We align contracts and invoicing We help ensure that contracts, the fee, and invoicing through SEF and eFaktura reflect genuine independence, especially for work with foreign principals.
- 05 We calculate the tax consequences If dependent status is unavoidable, we calculate the other-income tax and contributions and clearly show you the net effect on your business.
- 06 We track the thresholds during the year Throughout the year we monitor the share of income per client and the number of working days of engagement, so you can react in time before crossing the critical limits.
Company formation
We register your company with APR and handle all tax and banking obligations.
Read moreSole trader, flat-rate or LLC: which to choose
An overview of the three Serbian legal forms (flat-rate sole trader, sole trader on business books, and an LLC) compared by liability, taxation, bookkeeping and capital, so you can pick the form that pays off best for you.
Read moreOpening a company in Serbia for foreigners
Foreign nationals and companies can set up a business in Serbia on the same terms as locals, and we run the whole process from choosing the form to registration and banking, remotely if needed.
Read moreReady to hand your books to the experts?
Book a free 30-minute consultation. No obligations, just a clear plan for your finances.