Tax Alerts
Tax Alerts
Our regular newsletter provides you with updates on the latest changes of tax and accounting regulations as soon as a new rule is being approved.
Our regular newsletter provides you with updates
2024
Amendments to the VAT Rulebook adopted
Serbian Network of Double Taxation Treaties List of Tax Havens and Withholding Tax on Services
VAT refund for 2023 to foreign taxpayers
Annual personal income tax for income generated in 2023
Amendments to the Law on Charges for Usage of Public Resources adopted
Amendments to the Rulebook on Electronic Invoicing adopted
Amendments to the VAT Rulebook adopted
2023
Amendments to the Rulebook on Value Added Tax are adopted
Amendments to the Law on Electronic Invoicing
Current Events in International Taxation - KPMG Tax Summit Berlin 2023
Arm’s length interest rates for 2023
Adopted Amendments to the Rulebook on Value Added Tax
VAT refund for 2022 to foreign taxpayers
Annual personal income tax for income generated in 2022
New Tax Practice regarding collection of tax
Serbian Network of Double Taxation Treaties, List of Tax Havens and Withholding Tax on Services
2022
Abolition of the obligation to fiscalize the provision of marketing services in retail stores
Amendments to the Law on Electronic Invoicing adopted
Amendments to the Law on Property Taxes adopted
Law on Amendments to the Law on Tax Procedure and Tax Administration Adopted
Amendments to the VAT Law adopted
Amendments to the Law on Fiscalization
Reminder - Obligation to receive an e-invoice as of 1 July
VAT refund for 2021 to foreign taxpayers
Opinions of the Ministry of Finance on tax implications of IFRS 9
Ministry of Finance Opinion on measurement of inventory
Annual personal income tax for income generated in 2021
Amendments to the Rulebook on Value Added Tax
Amendments to customs regulations
2021
Amendments to the Property Tax Law adopted
Amendments to the Law on Tax Procedure and Tax Administration adopted
Amendments to the Rulebook on transfer pricing - CbC_2021
Reminder: Key dates of eFiscalization
Amendments to the Law on Excise Duty adopted
Novelties in taxation of income of freelancers
Law on Electronic Invoicing adopted
New Rulebooks Related to Application of the Law on Fiscalization Adopted
New unified Rulebook on Value Added Tax adopted
Serbian Network of Double Taxation Treaties and List of Tax Havens 2021
Arm’s length interest rates for 2021
Rulebook on manner of logging and completing customs declarations and application of VAT rules
Annual personal income tax for income generated in 2020
New Program of Direct Aid to Business due to Covid-19 in Serbia
The Ministry of Finance issued an Opinion clarifying the issuance of electronic invoices
Overview of the Amendments to the Property Taxes Law
Amendments to several VAT rulebooks adopted
2020
Adopted Amendments to the Law on Tax Administration and Tax Procedure
Payment of deferred taxes and contributions in installments
Amendments to the VAT Law adopted
Amendments to the Law on Excise Duties adopted
NBS issued new Decision on moratorium for banks and providers of financial leasing
Deadlines After Termination of the State of Emergency in Serbia
Program of Financial Support through the Development Fund
Postponed deadlines for submission of financial statements and corporate income tax returns
Decree on Fiscal Benefits and Direct Aid to Private Sector and Citizens due to COVID-19 adopted
Economic measures announced by Serbian Government due to COVID-19 crisis
VAT Exemption for Supplies of Protective Equipment (Masks)
Deadlines in Administrative Procedure During the State of Emergency
First Tax Measures Adopted by the Government of Serbia due to COVID-19 Crisis
Immigration and Movement During State of Emergency in Serbia
Decree on the Organization of Operations of Employers During the State of Emergency
Arm’s length interest rates for 2020
Annual personal income tax for income generated in 2019
2019
Amendments of the Corporate Income Tax Law adopted
Amendments to the VAT Law adopted
Rulebook on Personal Income Tax Exemptions for Share Based Payments to Employees Published
Employee transportation costs - Tax Authorities Letter to the Serbian Chamber of Commerce
Double Taxation Treaties – Situation as at 1 January 2019
Opinion of the Ministry of finance regarding the compensation of travel expenses
Arm's length interest rates for 2019
Annual personal income tax for income generated in 2018
Serbian Parliament adopts new Customs Law
2018
Amendments to the Corporate Income Tax Law in Serbia
Law on Charges for Usage of Public Goods adopted
Law on Amendments to the Law on Tax Procedure and Tax Administration adopted
Amendments to the Rulebook on deductible expenditures for investments in the field of culture
Serbian Parliament ratified Additional Protocol 5 to the CEFTA Agreement
Property tax and “IFRS for SMEs” - opinions of the Ministry of Finance
Amendments to the regulations on employment of foreigners and assignment abroad adopted
Amendments to VAT rulebooks and Decree on exemption from customs duties on import of equipment
Amendments to the Law on Companies adopted
Central Register of Ultimate Beneficial Owners came into force
The Decree on Conditions and Methods for Attracting Direct Investments has been adopted
Amendments to the Law on Foreign Currency Operations adopted by the Serbian Parliament
The Law on Amendments to the Law on Tax Procedure and Tax Administration adopted
Amendments to the Law on Value Added Tax adopted by Serbian Parliament
Foreign taxpayers in Serbia can submit a VAT refund request for 2017 by 30 June 2018
"Arm's length" interest rates for 2018
Annual personal income tax for income generated in 2017
2017
Amendments of Serbian Tax Laws Adopted by the Serbian Parliament
The Rulebook on VAT records postponed
Amendments to the by-laws regulating excise duties
2017 "arm's length" interest rates adopted
Annual personal income tax for income generated in 2016
Adopted amendments to the Customs Law
Changes in the Tax Balance Form
Adopted amendments to the Law on Excise Duties
Adopted amendments to the VAT Law
Purchase of shares of foreign related party of employer of employees purchasing such shares
2016
Registration of foreign entities for VAT
Annual Personal Income Tax Return possible in hardcopy
DTT - WHT on Services Tax Havens - February
"Arm's length" interest rates adopted
Annual Personal Income Tax Return February
Serbian DTT Network effective as at 1 January - February
Adopted amendments to the Personal Income Tax Law - January
Law on TPTA Amendments - January
Excise Duties Law amendments - January
Law on Amendments and Additions - January
2015
Per diems for business trips abroad - November
Changes of the VAT Law - October
Draft Amendments of the VAT Law - September
Decree on Conditions and Method for Attracting Direct Investments
The Ruling of the Ministry of Finance of 5 January - March
Rulebook on 2014 "arms length" interest rates adopted - February
Electronic Invoicing - February
Serbian DTT Network effective as of 1 January 2015 - January
2014 Annual Personal Income Tax Return - January
2014
Amendments to the Rulebook on Transfer Pricing - February
SerbianDTT Network effective as of 1 January 2014 - January
2013
Set of amendments to tax regulations - December
The Rulebook on Tax Return - August
Amendments adopted to the rulebooks on tax returns - August
Double Taxation Treaties – Situation as at 1 August 2013 - August
Rulebook on Transfer Pricing Adopted - July
DTT between Serbia and UAE - July
New tax return forms for transfer and gift & inheritance tax - June
Amendments to the Personal Income Tax Law - June
Adopted amendments to the Law on Excise Duties - June
Amendments to the Law on Professional Rehabilitation - April
Amendments to the Rulebook on Informative Tax Declaration - March
Obligation of filing 2012 personal income tax return - February
Regulations adopted based on the Law on Value Added Tax - February
Penalty Interest Law and The Law on Payment Deadlines - January
Obligation of filing OS and OS-1 forms postponed - January
2012
Rulebook on Refunds of Excise Duty on Oil Derivates - December
Rulebook on Informative Tax Declaration - December
Adopted amendments to the Law on Excise Duty - December
The list of jurisdictions with preferential tax system - December
Personal Income Tax Law Amendments - October
Adopted amendments to the VAT Law - October
Adopted changes of the Excise Duties Law - October
Amendments to the Law on Local Self-government Financing - October
Overview of announced VAT Law changes - September
Amendments to the VAT Rulebook - August
Ministry of Finance ruling regarding issuing of invoices for supplies without consideration - June
Changes Related to Forms OS and OS-1 - March
Amendments to Corporate Income Tax - January
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