Past days it has been talked a lot about taxation, lump-sum entrepreneurs and amendments to tax regulations, which should come to force at the beginning of the following year. According [...]
The Government of the Republic of Serbia adopted the Draft Law on Amendments to the Law on VAT, whose implementation is expected by 1 January 2020. Some of the proposed changes include: [...]
The Ministry of Finance adopted the Rulebook on exercising the right to tax exemption based on organization of recreation, sports events and employee activities („Official Gazette of RS“, no. 50/2019) [...]
The Opinion of the Ministry of Finance no. 011-00-353 / 2019-04 from 3 July 2019, which was published on July 3, defined the treatment of income received based on the [...]
"Pausal" is a term that refers to an entrepreneur who has chosen a lump sum taxation system, payment of taxes and social contributions. Unlike entrepreneurs who are “bookkeepers”, “Pausal” freelancers [...]
The Ministry of Finance published the Rulebook on conditions and the method of excluding qualified income from corporate income tax base (the Rulebook) on 9 July 2019, which entered into [...]
The Ministry of Finance published the Rulebook on conditions and method of exercising the right to recognition of costs directly related to research and development in the tax balance in [...]
The following conditions must be fulfilled in order to exercise the right to the exemption: The foreigner must be employed in his own country and possess the proof of employment [...]
End of June is the expiry date for a grace period for off-shore jurisdictions in implementing economic substance requirements. The OECD document "Resumption of Application of Substantial Activities Factor to [...]
On 25 April 2019, the Tax Authorities issued an official notice to the Serbian Chamber of Commerce regarding the issue employee’s transportation cost taking into consideration the Ministry of Finance [...]
