
As every year, starting from 2026, the parameters for calculating wages have been changed.
Read morePursuant to the Decision of Constitutional Court on the unconstitutionality of art. 38a of the Law on Property Taxes, from 8 June 2012 the registration of the immovable property is made without submission of proof of paid transfer tax, or inheritance and gift tax.
The Government of the Republic of Serbia at its session held on 29 May 2011 adopted the Harmonized Tariff of republic administrative taxes, which were published in ”Off. Gazette of RS ” no. 55/2012 of 01.06.2012.
From 25 May 2012 the excise tax in amount of 57.07 din/kg is imposed on the fuel oil extra light (EL) and fuel oil extra light euro.
Fiscal Council, an independent professional institution established by the Serbian Government, in its Proposal for Harmonizing Different Methodologies of Public Debt Coverage and Measurement in Serbia 2012-2016 proposed the tax reform to reduce the budget deficit.
Ministry of Finance on its website has released Draft Law on Accounting (Draft). The most important changes in the Draft, in respect of taxation, is introduction of supervision of accounting activities of legal entities and entrepreneurs (Supervision) which are to be performed by the Tax Administration.
The draft law provides increase of non-taxable income from 7,822 RSD to 10,000 RSD.
The Serbian government has proposed a law regulating the write-off of accrued and unpaid interest on certain taxes and contributions that are due for payment by 31 December 2011.
The Serbian Government on Session held on 03 May 2012 adopted a Regulation on the payment of contributions for pension and disability and health insurance for the priests and religious officials.
On 30 March 2012 Tax Administration of the Republic of Serbia on its website issued a Statement that informs the public that from 01 April 2012, all VAT taxpayers, are allowed the electronic submission of VAT returns via the Internet portal of the Tax Administration of the Republic of Serbia.
