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If you want to approximately determine an amount of the annual personal income tax for 2023, below is the new taxation scale: Total net income realized in 2023 (amounts in RSD) Liability for taxpayers under 40 years of age Liability ...

We would like to point out on few changes concerning the fee for environmental protection and improvement (“Eco tax”). By amending the regulations governing the collection of local public revenues, the Eco tax is also affected. The deadline for submission ...

In modern consumer society, where a growing number of different products are offered for sale every day, there are frequent situations where a certain product (e.g. a used mobile phone) is purchased directly from an individual, who does not have ...

The new regime of taxation of freelancers in the Republic of Serbia, which came into force at the beginning of 2023, brings significant changes in the way they will report and pay tax on their income. The key tool designed ...

The Law stipulates that the annual personal income tax is paid by persons who earned in the calendar year more than three times the amount of the average annual salary per employee paid in Serbia in the year for which ...

Taxpayers in Serbia are obliged, in accordance with the Law on Corporate Income Tax (hereinafter: the “Law”), to separately disclose transfer prices in tax balance sheet, i.e. the value of transactions realized with related parties. Besides disclosure based on transfer ...

We would like to hire a new colleague for the position of “legal trainee/junior associate”. If you have graduated from law school, do not have professional legal experience or have it most up to 12 months, and are interested in ...

The Law on Sports of the Republic of Serbia (hereinafter: the “Law”) defines sport as an activity of special importance for the Republic of Serbia. Also, according to the Law, sport is a part of physical culture, which includes every ...

In last few years, re-export and dropshipping have been very popular business topics and business models all over the world, but also in Serbia. The fact that you do not have to own or rent a warehouse and keep goods ...