Does the Independence Test apply to me if I am not a lump-sum entrepreneur?
Yes, only natural persons are exempt from the independence test. The test of independence applies to all entrepreneurs, as well as to companies that hire entrepreneurs.
Can an LLC owner be affected by the Independence Test?
Yes. If the LLC hires an entrepreneur for any type of work, it needs to test the business relationship with him through the Independence Test. If the entrepreneur falls on five of the nine criteria, he will be considered non-independent in that business relationship and the consequences will affect LLC that hired him.
What is the tax penalty if I fail the Independence Test?
When you fail the Independence Test with a client, the total income you earned from that client will be taxed at an effective rate of 44%, regardless of whether you previously paid taxes and contributions.
Can it affect me if the entrepreneur I work with fails the Independence Test?
Yes, if as a legal entity or as an entrepreneur you do business with an entrepreneur and based on the criteria of the Independence Test it is estimated that the engaged entrepreneur is not independent in your relationship, you will bear the burden of additional taxation.
Do I have to hire a lawyer or an accountant to pass the Independence Test?
No. The law does not obligate you to hire a lawyer or accountant. You can do the test independently, and you need to do it with each client individually. Testsamostalnosti.rs is an online tool that we created to make testing easier and completely understandable to everyone, not just lawyers and accountants.
Where do I submit the Independence Test?
The independence test is not submitted anywhere. It is your duty to test the relationship with the client and in the case of tax control, you need to prove that you have passed the Independence Test.
Can I fail the Independence Test if I am employed?
Yes. As long as you work as an entrepreneur or as a legal entity, you can fail the Independence Test. It is a wrong interpretation that if you are employed, you cannot fail the Test. The assumption is that some criteria are more easily passed by employees, but you still need to check the relationship with the client.
How many criteria can I fail?
In order to still be considered independent, an entrepreneur must meet no more than 4 criteria. If it fails 5 or more criteria, it means it fails the Independence Test.
Do I fail the Independence Test if I only work with one client?
If you only work with one client, it does not mean that you automatically fail the Independence Test. If 70% or more of your income comes from one client, you fail Criterion 6, but you must fail four more criteria to fail the entire Test.
Do I need to take the Independence Test if I take the test through the testsamostalistnosti.rs platform?
By testing through testsamstalnosti.rs, you are actually testing your relationship with the client in relation to the official Independence Test. Testsamostalnosti.rs will provide you with a detailed report for each criterion of the Test of Independence, as well as a Statement of Independence, which can serve as an expert argumentation in the event of an inspection by the Tax Administration.
Is the test done on testsamostalnosti.rs valid for all my clients?
As with any other testing method, if you use testsamostalnosti.rs, you need to test the relationship with each client individually. It may happen that you pass the Test with some and not with others. That is why tax control examines every business relationship you have.
Do I have to do the Independence Test if I only work with foreign clients?
Yes. The test is mandatory regardless of whether it is about working with domestic or foreign clients. Entrepreneurs who do business with foreign clients need to be especially careful because if they fail the Test, the entrepreneur will bear the consequences himself.
Do I lose my right to be an entrepreneur if I fail the Independence Test?
No. Failing the Test of independence with a certain client means that you do not fulfill the form of an independent entrepreneur with that client, and you need to revise your relationship with him in order to be able to continue doing business as an entrepreneur. The income from the client with whom you failed the Independence Test will be additionally taxed, while with other clients, with whom you pass the Test, you can continue doing business as an entrepreneur.
Do I lose my right to lump sum taxation if I fail the Independence Test?
No. Failing the independence test does not mean that you lose the right to lump sum taxation or the possibility to be an entrepreneur in general.
Can I fail the Independence Test if I have multiple clients?
Yes. You need to do the independence test for the relationship with each client individually. It is possible that with one client you fail the Independence Test while with others you pass.
Does the independence test also apply to collaborations that have ended?
Yes. In accordance with the Law, the Tax Administration can test your business relations from 2020, when the mandatory Independence Test was introduced. In general, the Tax Administration has the right to control the period of the past 5 years compared to the current year.
Is the test done on testsamostalnosti.rs valid for all the entrepreneurs I hire?
The independence test analyzes the relationship with each engaged entrepreneur individually. Therefore, if you are going to do our smart independence test, you should also test the relationship with each engaged entrepreneur individually.
If, for example, our tool assesses that you pass the Test with one entrepreneur, it does not necessarily mean that you will pass with another.
Can anyone see my data and the result of the test?
No, the data and results of your test are visible only to you and only you can access them with the code you used for the test.
Who is behind testsamostalnosti.rs?
The startup Clever is behind the testsamostalnosti.rs platform. Find out more about the project and us in the category About the project
How much time do I need for testing?
The estimated time to complete the test is 45 minutes. We advise you to take enough time and pay attention to giving answers so that the results are valid. In addition, we advise you to have the contract with the client, correspondence, and other documents that regulate your business relationship with you during the test.