Serbia: Amendments to tax procedure and tax administration adopted
Effective December 12, 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