The draft of Corporate Income tax law

The new draft of Corporate Income tax law presents tax advantages for companies with intellectual property registered in Serbia, as well as for companies who perform research and development activities in Serbia or perform/invest in innovative business activities. Depreciation costs

Draft of Law on protection of personal data

On the September 24th, 2018, the Government of Republic of Serbia published the draft of Law on protection of personal data.  The goal of the draft is to harmonise national regulation with the regulation of the European Union, especially GDPR

Public call for grants for creating new jobs

The Development agency of Serbia (RAS) has published a public call for grants for creating new jobs and capital expenditures according to the Regulation on conditions and method of attracting direct investments (”Official Gazette of Republic of Serbia”, No. 37/2018). Investors interested

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Central register of invoices – from 01/03/2018

According to the Article 2, Point 9 of the Law on due dates for monetary obligations in commercial transactions (in following text: Law), the Central register of invoices is the system (database) which is founded and managed by Ministry of

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New amounts of bases for contributions

On the 06/01/2018, new amounts of highest and lowest bases for calculating contributions for mandatory social insurance were published: The lowest monthly base: 23.053 RSD The highest monthly base: 329.330 RSD The highest annual base for 2017: 3.951.855 RSD Bases

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Implementation of new Rulebook on VAT postponed for 01/07/2018

The Ministry of Finance issued the statement in which it is stated that the beginning of implementation of Rulebook on keeping VAT records and calculating VAT records (”Official Gazette of RS”, No. 90/2017) is postponed for 01/07/2018. The statement can

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Residency certificates of companies ”Google” and ”Facebook”

The process of issuing residency certificates in PDF format started in Republic of Ireland in 2017. This type of issuing residency certificates is especially significant for digital companies with European headquarters in mentioned country. Domestic authoritites were informed by authorised