Income tax on agreed remuneration from copyrights and related rights and agreed remuneration for work performed, which is taxed by self-assessment and earned in the period from January 1, 2015, to December 31, 2021, is determined by a resolution of the Tax Administration. The annual non-taxable amount is 384,000.00 dinars, and standardized expenses are 50%...Read More
The Law on Fiscalization (Official Gazette of the RS, Nos. 153/2020, 96/2021 – hereinafter: “LOF”) introduces new rules for recording retail transactions compared to the rules known under the Law on Fiscal Cash Registers (Official Gazette of the RS, Nos. 135/2004 and 93/2012 – hereinafter: “LFR”). Taxpayers are required to align their business operations with...Read More
A new tax offense, tax fraud related to VAT, was introduced into the Serbian legal system on December 5, 2020. Article 173a, Paragraph 1 of the Law on Tax Procedure and Tax Administration (hereinafter: “ZPPPA”) stipulates that anyone who, with the intention of enabling themselves or another person to obtain an unwarranted VAT refund or...Read More
Lawyers Ilija Rilaković and Dr. Minja Đokić clarified the (im)possibility of paying for foreign company services with cryptocurrency in their joint column! Read More
Numerous business entities have recently received notifications from the Ministry of Finance of the Republic of Serbia on their email addresses to report the locations of their business premises and offices via the e-Taxes portal. However, the question has arisen as to which business entities this obligation to report the locations of business premises and...Read More
“The doctrine has been dealing with individual tax offences for a long time. However, until now legal science has not dealt with a systematic approach in the analysis of crimes and misdemeanors in the field of taxation, which reflects the originality of Minja Djokic’s doctoral dissertation”. Read More
The Law on Electronic Invoicing (hereinafter: “ZEF”) came into effect on May 7, 2021, but its implementation was postponed, and the rights and obligations for public sector entities and private sector entities were specifically regulated. Regarding public sector entities, the implementation of ZEF is regulated as follows: The obligation to issue e-invoices to private sector...Read More
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