As of January 1 2026, the minimum and maximum bases for calculating mandatory social security contributions will amount to 51,297.00 RSD and 732,820.00 RSD, respectively. These amounts represent the income thresholds used for calculating mandatory social security...
The Tax Administration of the Republic of Serbia published on 14 November 2025 on its website a notice for taxpayers who have not duly submitted PP OD-O forms for their founders in the period from October 2021 to date. By way of reminder, PP OD-O forms are submitted...
We remind all employers in Serbia of their legal obligation to ensure employees use the first part of their annual leave in accordance with the Labour Law, particularly when annual leave is taken in installments. 🔍 Legal Basis – Article 73 of the Labour Law According...
Establishing a limited liability company (LLC) in Serbia requires each founder (or member) to define their founding capital contribution. One of the key decisions during business registration is whether the capital will be paid immediately or at a later stage. What Is...
All business entities in Serbia are reminded that, for the past two years, they have been legally required to maintain an active user account on the eGovernment portal (eUprava.gov.rs) and to activate their eMailbox (eSanduče) within the portal. The purpose of this...
Although the Law on the Central Register of Ultimate Beneficial Owners, originally published in the Official Gazette of the Republic of Serbia, No. 19/2025, came into force on March 14, 2025, and was initially scheduled for application after 18 months, the amendment...
Do gifts given to female employees on March 8th incur payroll taxes? As March 8th – International Women’s Day approaches, one of the most common questions employers ask is:Are gifts provided to female employees considered taxable income and subject to payroll...
We remind all companies that the deadline for submitting reports on special waste streams for the calendar year 2023 is April 1, 2024. The Environmental Protection Agency publishes a list of obligated entities that are required to pay the product fee for items that...
Legal entities and entrepreneurs are required to submit their 2024 property tax returns using the electronic PPI-1 form no later than April 1, 2024, via the online platform www.lpa.gov.rs. Property tax liability applies to all individuals and legal entities that hold...
The Constitutional Court of the Republic of Serbia has ruled, based on a submitted initiative, that certain provisions of the law applied in determining salary compensation during maternity leave are unconstitutional. In short, the contested provisions referred to the...
The liquidation of a company through the regular procedure typically lasts just over 120 days. To initiate liquidation, the first step is to engage a legal professional (attorney). The attorney will prepare the documentation for initiating liquidation proceedings and...
An entrepreneur is free to dispose of their business profit, i.e., their net income. Net income (profit) represents the amount remaining after all business expenses have been covered from the revenues. This applies to both: Flat-rate entrepreneurs (paušalci), and...
Founders employed in their own legal entities have the same rights and obligations as other employees who do not hold equity in the company. Accordingly, a founder employed in their own company may be entitled to a bonus as a form of reward for contributing to the...
Business profit, the goal of every business endeavor and the financial "fuel" of your company, receives special attention at the end of the fiscal year, when accounts are reconciled and financial statements are prepared. During this period, entrepreneurs often compare...
The deadline for submitting the application for the Environmental Protection and Enhancement Fee for the year 2025 is April 30, 2025. Applications must be submitted electronically via Form 1 on the Local Tax Administration portal: www.lpa.gov.rs. Taxpayers are...
Citizens of the Republic of Serbia who earned a total annual income exceeding RSD 4,874,508 in 2024 are subject to the annual personal income tax for that year (commonly referred to as the "extra income tax"). Individuals whose total income in 2024 is below this...
Beginning January 1, 2026, a phased introduction of the electronic delivery note (e-Delivery Note) system will commence. Participants in the system will include: Public sector entities Private sector entities (defined as VAT-registered entrepreneurs and companies, as...
The Chamber of Commerce and Industry of Serbia has adopted a Decision on the Amount, Method, and Deadlines for Payment of the Unified Membership Fee and Financing of the Chamber of Commerce of Serbia for the Year 2025. This Decision was published in the Official...