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Serbia: Amendments to tax procedure and tax administration adopted

Effective December 12, 2025

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December 17, 2025

Parliament has adopted amendments to the Law on Tax Procedure and Tax Administration, which was published on December 4, 2025, in the Official Gazette of the Republic of Serbia no. 109/2025.

The most significant amendments concern:

  • Elimination of irregularities in the use of tax incentives
  • Extension of deadline for implementation of debt and overpayment write-offs ex officio
  • Implementation of write-offs ex officio without a decision
  • Payment of taxes in foreign currency

The amendments became effective on December 12, 2025.

Read a December 2025 report prepared by the KPMG member firm in Serbia

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