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The Latest Amendments of Tax Laws in Serbia

As usual, December is a month in which tax laws are subject to amendments.

This year, the following laws were amended:

  • the Individual Income Tax Law;
  • the Law on Contributions for Mandatory Social Insurance;
  • the Corporate Income Tax Law;
  • the Law on Property Taxes, the Law on Value Added Tax;
  • the Excise Law; and
  • the Law on Tax Procedure and Tax Administration

In addition, the new Law on Fiscalization has been adopted.

JPM has prepared three separate pieces of information providing an overview of the most relevant changes implemented by these amendments.

Amendments related to the taxation of salaries and other payments to engaged persons are presented in the following LINK.

Amendments related to the tax regime of digital assets are presented in the following LINK.

Other relevant amendments of Tax Laws are presented in the following LINK.

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