In short: by 30 November 2026, the Serbian Business Registers Agency (APR) will automatically convert existing activity codes into the new activity codes under the KD 2025 classification. In December, check which code you have been assigned. If it does not fit your business, and your previous code corresponds to more than one new code, you can request a different one free of charge — we recommend doing so by 29 January 2027 at the latest.

From 1 January 2027, Serbia will apply a new Classification of Activities — KD 2025.

Every company and entrepreneur registered in Serbia has an activity code: a four-digit number recorded in the business register that shows their principal (“predominant”) business activity. It is the Serbian equivalent of a NACE code. In Serbian registers the code is written without a dot, so NACE class 62.10 appears as 6210.

Under the new classification, some activities get new names, descriptions or numbers. Some codes are merged, and others are split into several new ones.

You do not need to file anything. APR will convert every company’s and entrepreneur’s existing code into the new one on its own initiative, free of charge.

Even so, we advise you to check whether the new code matches the work you actually do. This is particularly important if your current activity is being split into several new codes.

When does the new classification apply?

The Decree on the Classification of Activities was published in the Official Gazette of the Republic of Serbia (Službeni glasnik RS), No. 91/2026, on 23 September 2026.

Event	Date / period
Decree enters into force	1 October 2026
Conversion of codes in the registers	Within 60 days of the Decree entering into force, i.e. by 30 November 2026 at the latest
KD 2025 starts to apply	1 January 2027
Old classification still used for statistical and analytical purposes	Until 31 December 2030

Don’t be misled by the name “KD 2025”. The classification does not apply in Serbia from 2025 — the name follows the European classification NACE Rev. 2.1, which has applied in the EU since that year. KD 2025 is Serbia’s national version of it.

If you register a new business or change your activity before 31 December 2026, you still use a code from the old classification (KD 2010). After registration, APR will automatically assign the matching KD 2025 code as well.

From 1 January 2027, only KD 2025 codes can be used.

Is everyone’s activity code changing?

No. For some activities the number stays the same; for the rest, the change takes one of several forms:

Type of change	Example
Number stays the same, name or description changes	6920 — accounting
Number changes	Computer programming: 6201 → 6210
Several old codes merge into one	IT consultancy 6202 and computer facilities management 6203 → 6220
One old code splits into several new ones	Web portals 6312 → 6039 or 6391
Activity moves to a different division	Development of building projects 4110 → 6812
Same number, different meaning	4791 is no longer the general code for online retail

So it is not enough to look only at the new number. Read the name and description of the activity too — and especially what the description explicitly excludes.

Programming, consultancy, engineering and web portals: what changes

Current code and activity	New code / options
6201 — Computer programming	6210
6202 — IT consultancy	6220
6203 — Computer facilities management	6220
6209 — Other IT services	6290
6311 — Data processing, hosting and related activities	6310, 6020 or 6039
6312 — Web portals	6039 or 6391
7022 — Business and management consultancy	7020
7021 — Public relations	7330
7111 — Architectural activities	7111
7112 — Engineering activities and technical consultancy	7112
7120 — Technical testing and analysis	7120

In other words, programmers, IT consultants, business consultants and engineers either just get a new number or keep the one they have. A choice arises only where more than one code is listed — and even then you can only choose among the codes in the table, not freely.

For programmers, the new classification draws a clearer line between developing software for clients, publishing your own software, and providing computing infrastructure. The description of programming now explicitly mentions AI, machine learning and information security.

Engineers who use software for calculations, simulations, 3D models and technical documentation are not doing computer programming because of it. If the purpose is engineering design, the work stays under 7112 — even when you write internal scripts along the way to support it.

For web portals, what matters is what you actually do. If you run a search engine or a price comparison site that links to other websites, your code is 6391. If you publish content — a blog, or a platform where users post their own content — your code is 6039.

Construction and retail: where extra care is needed

Current activity	New classification
4110 — Development of building projects	6812 — Development of building projects (now under real estate activities)
4120 — Construction of residential and non-residential buildings	4100, 4399 or 9130, depending on the work
4791 — Retail sale via mail order or the internet	Classified by the goods sold and the seller’s role; several possible codes

Developers who organise building projects for sale are no longer classified under construction — they move to real estate activities.

For the former code 4120, the link to 9130 covers only the conservation and restoration of cultural heritage. For other contractors it is not an option.

Online shops will be the most affected. The new classification no longer looks at whether you sell in a shop or online, but at what you sell.

It also distinguishes between selling goods on your own account and intermediating sales for others. Code 4791 now means exactly that intermediation — marketplaces and platforms that bring buyers and sellers together.

So if you sell your own goods online, 4791 no longer fits. Your code depends on the goods you sell.

What does the new classification mean for flat-rate taxpayers?

In Serbia, an entrepreneur (preduzetnik, a sole trader) can be taxed on a flat-rate basis — a paušalac. Instead of paying tax on actual profit, a flat-rate taxpayer pays a fixed monthly amount set by the Tax Administration, based on the activity code, location and other factors, and does not keep business books.

APR states explicitly (in Serbian) that converting a code is not a change of activity made by the entrepreneur, but a technical update of existing data.

Even so, the activity code and the predominant activity affect the tax base and the activity coefficient used to calculate the flat-rate tax. We therefore recommend that flat-rate taxpayers check:

• whether the new code matches their actual business;
• how it relates to their previous activity;
• which coefficient and rules will be applied in their tax assessment for 2027;
• whether, regardless of the code conversion, their predominant activity has actually changed.

The decree on flat-rate taxation caps the annual increase of the tax base at 10%, but the cap does not apply when a flat-rate taxpayer changes their activity code.

In our view, the technical conversion carried out by APR is not such a change, so flat-rate taxpayers should not lose this protection because of the new number. However, the Tax Administration has not yet published official guidance on this, and we will follow it.

Keep in mind, too, that flat-rate taxation does not depend only on the registered code — the activity from which you actually earn most of your income can also matter.

What else to check in tax and accounting

Until other regulations are brought into line with the new classification, any activity codes they mention are read as the corresponding new codes from the official correspondence table.

We recommend checking the following:

Area	What to check
Flat-rate taxation	How the code is mapped, the coefficient, and the tax assessment for 2027
Fiscalisation (rules on fiscal cash registers and receipts)	Exemptions that refer to specific activities
Environmental fee and similar levies	How the code and section map to the relevant regulation
VAT and construction	The tax treatment of the specific service, including the relevant classification links
Financial statements and tax returns	Instructions for the specific form and reporting period
Business software	Updating code lists and master data, while keeping historical codes

So this is a checklist, not a list of new obligations. The code change on its own does not create a new obligation in any of these areas.

What to do: when and where to check, and how to change the assigned code

1. Check your data with APR in November and December.

Look up your company in the APR register search and compare the old and new codes. If the conversion has not been done yet, check again a few days later. Don’t forget branches (ogranci) and separate business locations (izdvojena mesta), if you have them.

2. Compare the new code with the work you do.

Use the correspondence table with descriptions and notes and the KD 2025 activity descriptions published by the Statistical Office of the Republic of Serbia. Both are available in Serbian only. Read what each group includes, and also what it excludes.

3. If the code does not fit, find out which procedure applies.

Situation	Next step
Your old code corresponds to several new codes, and the one assigned does not fit your business	Special request to choose another linked code, free of charge
APR made an obvious error in applying the correspondence table	Contact APR to have it corrected; the Decree provides for APR to correct such errors on its own initiative
You want a code that is not linked to your previous one	Regular procedure for changing your registered activity
You missed the deadline for the special request	Regular procedure, with the standard registration fee

You can submit the free request as soon as APR has converted your code, and no later than 30 days after KD 2025 starts to apply. The deadline does not run from the day you notice the change.

The Decree does not set the last day unambiguously — depending on how the period is counted, it is 30 or 31 January, and 31 January is a Sunday.

That is why we advise you to finish checking in December and, if a request is needed, submit it by Friday, 29 January 2027 at the latest.

4. Follow APR’s form and filing instructions.

According to APR’s notice, the request is filed on a special form, and the right to choose a different code can be used only once. So think it through carefully before you file.

The form and the filing instructions have not been published yet. Check what APR has published before you submit. Note that APR’s forms and online services are in Serbian.

5. Update your records and check your tax data.

Once you have confirmed the right code, update your master data and the forms you use. Flat-rate taxpayers should check their 2027 tax assessment in particular.

Do contracts, permits and licences need to change?

No. Converting the activity code does not interrupt the continuity of your business and does not affect the validity of contracts, permits, licences or other documents, unless a specific regulation provides otherwise.

So there is no need to re-sign contracts just because of the new activity code.

If you are not sure whether your new code fits, prepare a short description of the services or goods you earn your income from and talk to your accountant before you file a request.

We can check the code for you. For Experta clients, as an additional service, we review the newly assigned code against the correspondence table and the work you actually do and, where needed, prepare and file the request with APR within the deadline. If you are interested, get in touch by 15 December, so that everything is done well before the deadline.

This article reflects the regulations and publicly available guidance as of 21 October 2026. We will follow APR’s and the Tax Administration’s instructions on the transition to KD 2025 and update the article before it starts to apply.