Payroll changes taking place in 2021 in Serbia
Several payroll changes will take place in Serbia starting from 1st January 2021.
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The announced changes to the tax laws in Serbia bring significantly less favorable tax treatment for hiring freelancers instead of employees
A hot topic in both the tax and IT industries in Serbia is the announcement that the amendments to the Personal Income Tax Act will be adopted. Amendments to the law will change the tax treatment of hiring entrepreneurs instead of employees - this will be considered to be income outside of employment, which is less favorable. For employers who hire qualified new employees (including entrepreneurs who were not employed during 2019), tax incentives will be introduced for a transitional period of three years (starting from 1 January 2020).
15 May 2019 – deadline for submission of annual personal income tax for 2018; threshold is 2,470,644 RSD
The tax return is submitted electronically or in paper form. The tax is paid according to the decision of the Tax Administration within 15 days from the date of receipt of the decision.
Amendments to the several tax laws in Serbia adopted - social security contributions for unemployment born by employer at the rate of 0.75% are cancelled
At the session held in December 2018, the Serbian Parliament adopted amendments to the tax laws which regulate the following areas: personal income tax, corporate income tax, social security contributions, taxation and tax administration, property tax, republic administrative fees.
Electronic registration of single member company (LLC) possible from 17th October 2018 in Serbia
After the introduction of registration of entrepreneurs via Internet on 1st January 2018, the Serbian Business Registers Agency (SBRA) of Republic of Serbia has also enabled e-registration of a single limited liability company (LLC) from 17th October 2018.
Electronic notification of separated business units and warehouses to Serbian Tax Administration - PEP-IPJ form
Starting from 27th August 2018, notification of separate business units and warehouses is available through electronic system of Tax Administration of Serbia via form PEP-IPJ.
New Law on financial support to the family with children brings decrease of administrative and financial obligations for employers
The new Law on financial support to the family with children came into force on 1 July 2018 and brought numerous changes in the area it regulates, in terms of relaxing the administrative procedures of employer.
Amendments to three tax laws and FX Law adopted in Serbia – April 2018
At the session of the Serbian Parliament held on 19 April 2018 amendments were made to the three tax laws and FX law.
Amendments to five Serbian tax laws from 2018 - VAT, corporate income tax, personal income tax, contributions, administrative taxes
National Assembly of the Republic of Serbia has adopted amendments of set of tax laws at its session on 14 December 2017.
Electronic invoice in Serbia is valid without e-signature - identification mark is sufficient
On December 12, 2017 the Minister of Finance and the Minister of Trade, Tourism and Telecommunications of the Republic of Serbia issued the Explanation regarding the issuing and recording of invoices in paper and electronic form without stamp and signature number 401-00-4169/2017-16.