Withholding tax (WHT) of 20% is introduced on service fees paid to non-resident legal entities as of 1 March 2016.

As of 1 March 2016 fees paid for services provided by non- resident legal entities which are rendered or used or which will be rendered or used on the territory of Serbia are subject to 20% WHT. 25% rate remains applicable on service fees paid to entities from tax havens.

As of 1 March 2016 only electronic tax return submission on the form PDPO/S will be possible, even if no tax is paid under the provisions of the applicable double tax treaty. WHT rate on service fees could be reduced by applying provisions of the applicable double tax treaties. The list of 54 double taxation treaties of Serbia effective as at 1 March 2016 is presented below.