LOWEST AND HIGHEST BASIS FOR CALCULATION AND PAYMENT OF CONTRIBUTIONS

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The lowest and highest contribution bases are determined once a year on the basis of the average monthly salary paid in the period from October of the previous year to September of the current year.

The amounts of the lowest and highest contribution bases for 2022 are calculated on the basis of the published data on the average salary in Serbia paid for the period October 2020 to September 2021, which amounted to 88,228 RSD. (“Official Gazette of RS”, No. 112/2021 of 26 November 2020).

The amounts of the lowest and highest contribution bases for 2022 were published in the “Official Gazette of RS”, number 127/2021 from 24 October 2021.

The lowest monthly base for paying contributions for compulsory social insurance for 2022 is 30,880 RSD. The lowest monthly contribution base, in accordance with Article 37 of the Law on Contributions for Compulsory Social Insurance, is the amount of 35% of the average monthly salary in the Republic paid, ie realized in the previous 12 months starting from October of current year.

The highest monthly base for paying contributions for compulsory social insurance for 2022 is 441,140 RSD. The highest monthly contribution base, in accordance with Article 42 of the Law on Compulsory Social Insurance Contributions, is five times the amount of average monthly salary in the Republic paid, ie realized in the previous 12 months starting from October of current year.

The highest annual contribution base for compulsory social insurance for 2022 is 5,293,680 RSD. According to Article 43, paragraph 1 of the Law on Contributions for Compulsory Social Insurance, the highest annual contribution base is the sum of the 12 monthly highest bases.

The period of application of the new contribution bases is from 1.1.2022. until 31.12.2022.

AMENDMENTS TO THE RULEBOOK ON VAT CONCERNING INVOICING

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The Rulebook on Amendments to the Rulebook on Value Added Tax was published in the “Official Gazette of RS”, number 127 of 24.12.2021.
Amendments to the Rulebook were made in order to comply with the regulations in the field of fiscalization and electronic invoicing concerning the issuance of invoices.
Amendments to the Ordinance enter into force on 25.12.2021.
The most important amendments concern the following:

  • The new obligatory element of the advance invoice is the date of receipt of the advance;
  • Fiscal invoice containing data on the personal income tax of the recipient of the fiscal invoice is considered an invoice issued in accordance with the VAT Act and can serve as a basis for exercising the right to deduct previous tax;
  • An electronic invoice issued through a system of electronic invoices is considered an invoice in the sense of ZPDV, although it does not contain information on the place of issuance;
  • An invoice issued to a foreign traveler for the purpose of VAT refund for the sale of goods sent abroad in personal luggage that he carries with him for non-commercial purposes, is also considered a fiscal invoice issued in accordance with the Law on Fiscalization;
  • For VAT refund, diplomatic and consular missions and international organizations are issued a fiscal invoice on which the PIB of the right holder is stated.

Detailed explanations of the amendments to the Ordinance on VAT:
Link: Tax Alert

EXPENSES ON THE BASIS OF SALARY BENEFITS ARE NOT RECOGNIZED IN DOUBLE-INCREASED AMOUNT AS EXPENSES OF SALARIES OF EMPLOYEES ENGAGED IN RESEARCH AND DEVELOPMENT

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(Opinion of the Ministry of Finance, No. 011-00-1157 / 2021-04 of 1 December 2021)

In accordance with the provision of Article 22g paragraph 1 of the Law on Corporate Income Tax (“Official Gazette of RS”, No. 25/01, 80/02, 80/02 – other law, 43/03, 84/04, 18 / 10, 101/11, 119/12, 47/13, 108/13, 68/14 – other law, 142/14, 91/15 – authentic interpretation, 112/15, 113/17, 95/18, 86 (19, 153/20 and 118/21 – hereinafter: the Law), as an expense in the taxpayer’s balance sheet may be recognized, in double the amount, costs directly related to research and development performed by the taxpayer in the Republic of Serbia.

AVERAGE SALARIES AND WAGES PER EMPLOYEE, OCTOBER 2021

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Average gross salaries and wages calculated for October 2021 amounted to 91 132 RSD, while average net salaries and wages amounted to 66 048 RSD.

Increase of gross salaries and wages in the period January – October 2021, relative to the same period last year amounted to 8.2% in nominal terms, i.e. 5.7% in real terms. Simultaneously, net salaries and wages increased by 8.9% in nominal terms and by 5.3% in real terms. 

Compared with the same month last year, average gross salaries and wages for October 2021 increased by 9.7% in nominal terms and by 2.9% in real terms, while average net salaries and wages increased by 9.9% in nominal terms and by 3.1% in real terms.

Median net salaries and wages for October 2021 amounted to 50 000 RSD, meaning that 50% of employees realized wages and salaries up to the mentioned amount.

SOURCE: Statistical Office of the Republic of Serbia

NEW YEAR AND CHRISTMAS NON-WORKING DAYS

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In accordance with the Law on State and Other Holidays in the Republic of Serbia (“Official Gazette of the Republic of Serbia”, No. 43/01, 101/07 and 92/11), non-working days for the New Year and Christmas Eve are:

January 1, 2 and 3* (Saturday-Monday) – New Year

January 7 (Friday) – Christmas

If one of the dates when the public holidays of the Republic of Serbia are celebrated is a Sunday, the first following day is non-working (Article 3a of the Law on State and Other Holidays in the Republic of Serbia).

ANNUAL LISTING OF ASSETS AND LIABILITIES AS OF 31 DECEMBER 2021

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The obligation and way of conducting the stocktaking are regulated by the Law on Accounting (“Official Gazette of RS”, No. 73/2019 and 44/2021 – other law) and the Rulebook on the manner and deadlines for conducting the stocktaking and synchronizing the bookkeeping situation with the actual situation (RS Gazette, No. 89/2020).

  • The deadline for submitting the Regular Census Report for 2021 for adoption is January 30, 2022.
  • The deadline for the adoption of the Decision on the adoption of the Report on the conducted regular stocktaking for 2021 is January 30, 2022.
  • The calculation of VAT on determined deficits is done in the calculation of VAT for the month of January 2022

EXTENSION FOR IMPLEMENTATION OF E-INVOICE SYSTEM ANNOUNCED – THE BEGINNING OF IMPLEMENTATION WILL BE POSTPONED TO MAY 1, 2022

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At the meeting on application of electronic invoicing system, the Minister of Finance announced that the Law on Electronic Invoicing will be amended by the end of the year and that a transitional deadline will be given for adjusting the e-invoicing system by the end of April 2022.
This means that the beginning of the application of the Law on Electronic Invoicing for public sector entities and for private sector entities that issue invoices to public sector entities, instead of January 1, 2022, will be postponed to May 1, 2022.

Other deadlines from the Law on Electronic Invoicing will not change.
Therefore, the obligation of a public sector entity to receive and store electronic invoices and to issue electronic invoices to another public sector entity first applies, and this will apply from May 1, 2022, instead of January 1st, just as the obligation of a private entity sector to issue an electronic invoice to a public sector entity.

The obligation of the private sector entity to receive and keep the electronic invoice issued by the public sector entity, as well as the electronic invoices issued by the private sector entity, will apply from July 1, 2022, as planned. Also, the obligations of issuing and keeping electronic invoices in transactions between private sector entities take effect from January 1, 2023.

A demo version of the eInvoice system is available on the e-Invoice website

SET OF TAX LAWS PASSED

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At the session held on November 26, 2021, the National Assembly of the Republic of Serbia passed a set of tax laws:

  1. Law on Amendments to the Law on Personal Income Tax
  2. Law on Amendments to the Law on Contributions for Compulsory Social Insurance
  3. Law on Amendments to the Law on Corporate Income Tax
  4. Law on Amendments to the Law on Property Taxes
  5. Law on Amendments to the Law on Taxes on the Use, Possession and Carrying of Goods

You can see the details on the National Assembly website: http://www.parlament.gov.rs/aktivnosti.942.html; http://www.parlament.gov.rs/75._sednica_Odbora_za_ustavna_pitanja_i_zakonodavstvo.43557.941.html

AVERAGE SALARIES AND WAGES PER EMPLOYEE, SEPTEMBER 2021

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September 24, 2021/in News /by krestonmdm

Average gross salaries and wages calculated for September 2021 amounted to 89 980 RSD, while average net salaries and wages amounted to 65 218 RSD.

Increase of gross salaries and wages in the period January – September 2021, relative to the same period last year amounted to 8.6% in nominal terms, i.e. 5.4% in real terms. Simultaneously, net salaries and wages increased by 8.8% in nominal terms and by 5.6% in real terms. 

Compared with the same month last year, average gross salaries and wages for September 2021 increased by 9.0% in nominal terms and by 3.1% in real terms, while average net salaries and wages increased by 9.2% in nominal terms and by 3.3% in real terms.

Median net salaries and wages for September 2021 amounted to 50 000 RSD, meaning that 50% of employees realised wages and salaries up to the mentioned amount.

SOURCE: Statistical Office of the Republic of Serbia

PROPOSALS FOR AMENDMENTS TO TAX LAWS

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At the session held on November 3, 2021, the Government of the Republic of Serbia adopted the drafts of several tax laws.

Proposals for amendments to tax laws are in the parliamentary procedure and are expected to be adopted by the end of November.

The most important proposed amendments to these laws are:

-Law on Amendments to the Law on Personal Income Tax: http://www.parlament.gov.rs/upload/archive/files/cir/pdf/predlozi_zakona/2021/1964-21.pdf

-Law on Amendments to the Law on Contributions for Compulsory Social Insurance: http://www.parlament.gov.rs/upload/archive/files/cir/pdf/predlozi_zakona/2021/1961-21.pdf

-Law on Amendments to the Law on Corporate Income Tax: http://www.parlament.gov.rs/upload/archive/files/cir/pdf/predlozi_zakona/2021/1965-21.pdf

-Law on Amendments to the Law on Property Taxes: http://www.parlament.gov.rs/upload/archive/files/cir/pdf/predlozi_zakona/2021/1962-21.pdf

THE PEP FORM HAS BEEN MODIFIED – ITEM 4.6. ADDED FOR AUTHORIZATION OF FISCALIZATION

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The “Official Gazette of RS”, number 99 from 22.10.2021. has published The Rulebook on Amendments to the Rulebook on Filing Tax Reports Electronically, which amended the PEP form (added the item 4.6 for authorization of fiscalization).

This amendment enables economic entities to authorize the submission of applications related to fiscalization and take over the security element without authorizing other types of tax returns.

The amended PEP form is valid from October 30, 2021.

You can download the modified Rulebook here:Download

TAX ADMINISTRATION PUBLISHED USER INSTRUCTIONS FOR SUBMITTING DATA AND GENERATING A UNIQUE LABEL FOR BUSINESS PREMISES ELECTRONICALLY

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The User Manual for submitting data and generating a unique label for business premises electronically has been published on the website of the Tax Administration (www.purs.gov.rs).

Starting October 1, through the eTaxes portal, taxpayers will be able to register business premises in which they perform activities with fiscal devices. The obligation of the taxpayer is to electronically submit data on business premises to the Tax Administration before generating the electronic fiscal device for issuing fiscal invoices in order to generate a unique label, so that they can start the eFiscalization process.
The taxpayer submits data on business premises to the Tax Administration by submitting an application via the eTaxes portal. After accessing the eTaxes portal, the taxpayer selects the application with data for generating a unique code of business premises and manually enters personal data such as telephone number and e-mail address, as well as data on business premises. The taxpayer is able to see an overview of all registered business premises by clicking on the list of business premises within the application with data for generating a unique designation of business premises.
After checking the submitted data, the Tax Administration decides on the application within three days from the day of submission. The applicant will get a notification in electronic form. The notice contains a unique designation of business premises which will be used in the electronic fiscal device.

You can download the User Manual here: www.purs.gov.rs

Source: Tax Administration

AVERAGE SALARIES AND WAGES PER EMPLOYEE, JULY 2021

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Average gross salaries and wages calculated for July 2021 amounted to 89 330 RSD, while average net salaries and wages amounted to 64 731 RSD.

Increase of gross salaries and wages in the period January – July 2021, relative to the same period last year amounted to 8.2% in nominal terms, i.e. 5.7% in real terms. Simultaneously, net salaries and wages increased by 8.5% in nominal terms and by 6.0% in real terms. 

Compared with the same month last year, average gross salaries and wages for July 2021 increased by 7.6% in nominal terms and by 4.2% in real terms, while average net salaries and wages increased by 7.8% in nominal terms and by 4.4% in real terms.

Median net salaries and wages for July 2021 amounted to 49 999 RSD, meaning that 50% of employees realised wages and salaries up to the mentioned amount.

SOURCE: Statistical Office of the Republic of Serbia

NEW MODEL OF FISCALIZATION PRESENTED AT THE SERBIAN CHAMBER OF COMMERCE

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An expert meeting dedicated to the introduction of a new fiscalization model was held at the Serbian Chamber of Commerce, attended by Finance Minister Siniša Mali, Director of the Tax Administration Dragana Marković, representatives of the Serbian Chamber of Commerce, Naled Management Board President Vladislav Cvetković and 150 local businessmen.

The Minister of Finance, Siniša Mali, stated that the deadline for the introduction of the new fiscalization model will be extended until April 30, 2022, and announced the beginning of the transition period for November 1 this year. He pointed out that the introduction and application of the new fiscalization model will not represent an additional cost for businessmen because the state will subsidize the purchase of the necessary equipment. Taxpayers will directly receive the funds needed to move to a new fiscalization model. The total amount of subsidies for the transition to the new fiscalization model is six billion dinars. The money will be paid directly to each taxpayer who will cover the costs of providing the necessary device, one hundred euros per point of sale and one hundred euros per fiscal device. Taxpayers who are not in the VAT system will receive a 20 percent higher subsidy for fiscal devices due to the impossibility to use the input VAT and to compensate that cost, said Minister Siniša Mali.

Director of the Tax Administration Dragana Marković called on businessmen to actively participate in the successful and timely introduction of a new model of fiscalization in the Republic of Serbia.

Director Dragana Marković said on that occasion that at the moment there are about 150 registered users (potential producers) who are developing some of the components of the new system, to whom technical support is provided by the team of the Tax Administration. The first applications for obtaining approval for the use of new electronic devices are expected in the coming days. The list of new models of fiscal devices that will be approved for use in the territory of the Republic of Serbia will be published on the website of the Tax Administration www.purs.gov.rs.

She announced that from October 1, through the eTaxes portal, taxpayers will be able to report the locations of their business units in which they perform activities for which it is necessary to have a fiscal device. Also, from November 1, taxpayers will receive an electronic invitation in the tax box on the ePorezi portal to apply for security elements that will be issued by the Tax Administration free of charge, if they have previously reported the locations of business units in which they perform activities.

MATERNITY COMPENSATIONS

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In its decisions on May 7, 21 and 28, the Constitutional Court of the Republic of Serbia declared certain parts of the Law on Financial Support to Families with Children Unconstitutional, which was the reason for the Ministry of Family Care and Demography to prepare a proposal for amendments to the law. The Assembly of the Republic of Serbia, which has been in force since July 1, 2021. years.

Every employed woman during maternity leave, which starts 28 days before pregnancy due date, and exceptionally according to the doctor’s findings 45 days before the due date for childbirth up to three months of the child’s life, receives salary compensation during maternity leave, which cannot be less than the minimum wage on the day of the leave. The condition is to have at least one recorded base on which salary contributions are paid. Previously, in order to exercise this right, at least six bases on which salary contributions were paid were required.

The changes also apply to employed mothers who have a sick child, for whom the competent commission has approved the use of leave for special child care, who will be able to use the salary allowance with the allowance that belongs to them on the basis of the right to assistance and care of a child. The right to special child care can last until the child is five years old.

With the new provisions, women agricultural insurers are also in a more favorable position, as they can exercise the right to other benefits based on birth, care and special child care. The bases on which the contributions for pension and disability insurance were paid in the 18 months preceding the birth of the child will be taken for the calculation of the compensation. This provision will have retroactive effect from May 8, 2021.

In accordance with the amendments to the Law of 1.1.2022, employed women, women who are self-employed or engaged on the basis of flexible forms of work, and earn incomes that are higher than three average salaries in Serbia, will be able to receive salary compensation and other benefits in the amount of up to five average salaries on the day of leave (so far, the maximum has been three average salaries).

DEMO VERSION OF THE ELECTRONIC INVOICE SYSTEM AVAILABLE

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On the e-invoice website, on September 17, 2021, it was announced that a demo version of the eFaktura (electronic invoice) system is available at https://demoefaktura.mfin.gov.rs/login.

The demo version of the E-invoice System defines the following: granting authorization to other users of the system, setting up data on the business entity, creating an output invoice by type, downloading and printing an electronic invoice, loading XML files and uploading through the E-invoice System.

In order for the user to use the services of the E-invoice System, it is necessary to pre-register on the Electronic Identification Portal (https://eid.gov.rs/) and to have a Qualified electronic certificate or parameters for two-factor authentication.

In order for a user to access an existing user account on the E-invoice System or register a new user account, it is necessary to select the “Log in” option on the home page. After that, they will be redirected to Electronic Identification Portal, where they can choose one of the two offered authentication methods.

Technical instructions can be downloaded at: https://www.efaktura.gov.rs/extfile/sr/171/Interno_tehnicko_uputstvo_verzija_od_17092021-1.pdf

The technical instruction mentioned applies from January 1, 2022.

For additional information on registration on the Electronic Identification Portal, you can contact the Office for Information Technology and Electronic Administration at the following email address: https://www.ite.gov.rs/

For information regarding registration and technical assistance for the use of the electronic invoice system, you can also contact the Ministry of Finance via the e-mail address below or via the portal.

Email address mail: [email protected]

Portal: https://www.efaktura.gov.rs/

Opening hours: Monday to Friday from 08-16h

LAW ON TAX PROCEDURE AND TAX ADMINISTRATION TO BE MODIFIED – MINISTRY OF FINANCE ANNOUNCES DRAFT LAW

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The Ministry of Finance has published the Draft Law on Amendments to the Law on Tax Procedure and Tax Administration.

These changes, among other things, stipulate that the tax return on calculated contributions for compulsory social insurance for founders, ie members of a company (PP OD-O), will be submitted ex officio.

Following the Article 41a, a new Article 41b has been added to the LCPPA, which reads:
“Tax return on calculated contributions for compulsory social insurance for founders, i.e. members of a company, must be ex officio submitted by the Tax Administration instead of the taxpayer, in case the taxpayer fails to submit it within the period prescribed by the law which regulates the compulsory social security contributions.”

Suggestions and remarks can be submitted to the Sector for Fiscal System via e-mail to the address: [email protected] no later than September 14, 2021.

THE MINISTRY OF FINANCE HAS PUBLISHED TWO SPECIFICATIONS ABOUT THE IMPLEMENTATION AND DIRECT ACCESS TO ELECTRONIC INVOICES ON ITS WEBSITE

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The Ministry of Finance has published two documents on their eFaktura website about the application of electronic invoices in the software of future users and its integration into the existing electronic invoice systems.

The specification of the adjusted application of the standard EN 16931-1 for electronic invoices in the local trade system of Republic of Serbia represents the specification of the use of the Core Invoice Usage Specification – CIUS in accordance with the standard SRPS EN 16931-1: 2019 / A2: 2020.

The framework of the application interface for direct access to the electronic invoice system provides a framework for access via the application interface.

The final technical specification of the application interface is an integral part of the implementation of the application interface and is maintained so that it is always in accordance with the appropriate version of the implemented system.

The website has also published an invitation for training in the use of the new electronic invoicing system for the public sector.

Start dates of application of these specifications in accordance with Article 24 of the Law on Electronic Invoicing (“Official Gazette of RS”, No. 44/2021) are:

ENTITYSTART DATErequirement
Public sector entities01.01.2022.to receive and keep an electronic invoice
01.01.2022.to issue electronic invoices to another public sector entity
01.01.2022.to electronically record the calculation of VAT

01.07.2022.		to issue electronic invoices to a private sector entity
Private sector entities01.01.2022.to issue electronic invoices to a public sector entity

01.07.2022.		to receive and keep an electronic invoice issued by a public sector entity, as well as electronic invoices issued by a private sector entity
01.01.2023.to issue and store electronic invoices in transactions between private sector entities
01.01.2023.to electronically record the calculation of VAT, except for transactions in which one of the parties is a public sector entity

If there are adequate technical conditions, the electronic invoicing system can be implemented before it becomes mandatory.

AVERAGE GROSS SALARIES AND WAGES CALCULATED FOR JUNE 2021

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Average gross salaries and wages calculated for June 2021 amounted to 89.793 RSD, while average net salaries and wages amounted to 65.070 RSD.

Statistical Release, 25.08.2021.

NEW RULEBOOK ON VALUE ADDED TAX

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The Minister of Finance has adopted the Rulebook on Value Added Tax, whose implementation will commence on July 1, 2021.

The Rulebook (in Serbian)

NEW RULEBOOK ON THE CHART OF ACCOUNTS

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From the financial reports prepared for 2021, the Rulebook is applied by all legal entities and entrepreneurs who have the obligation to apply double-entry accounting, except for legal entities which, by definition from the Law, are classified as large (banks, etc.) and other legal entities. The Rulebook is also applied by other legal entities, which decide to evaluate positions in the financial statements in accordance with IAS / IFRS or IFRS for SMEs. Another legal entity, by its general act (in practice it is usually the Rulebook on Accounting and Accounting Policies) regulates the manner in which it will perform the recognition, valuation of presentation and disclosure of positions in the financial statements. Transferring from old accounts to new ones should be done no later than December 31, 2021. We recommend to do so as early as the beginning of 2021 – to provide data for compiling financial statements for 2021.

New Rulebook on the chart of accounts

A DECREE WAS ADOPTED ON ACTIVITIES IN WHICH THERE IS NO OBLIGATION TO RECORD RETAIL TRADE THROUGH AN ELECTRONIC FISCAL DEVICE

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Government session held on April 1, 2021, the Decree on determining the activities where there is no obligation to record retail trade through an electronic fiscal device was passed. Starting from the technical and functional characteristics of electronic fiscal devices and the specifics of performing these activities, certain activities have been determined that are exempted from the obligation to record through an electronic fiscal device. The new model of fiscalization has expanded the circle of taxpayers and envisages more comprehensive fiscalization. The decree was published in the Official Gazette of the RS, number 32/2021 from April 2, 2021, and it is applicable from January 1, 2022. On the day of the beginning of the application of the Decree, the (old) Decree on determining the activity in the performance of which there is no obligation to record the retail trade through the fiscal cash register ceases to be valid.

Uredba link

ANNUAL PERSONAL INCOME TAX FOR INCOME GENERATED IN 2020

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Individuals whose total personal net income in 2020 exceeds RSD 2.987.424 (non-taxable amount) are required to file a personal income tax return. The total personal net income earned in 2020 and the non-taxable amount are reported in the tax return, where the difference represents taxable income.

A personal income tax return (PPDG-2R form) may be submitted either electronically or in hardcopy. The hardcopy tax return is filed with the branch office of the Tax Administration located in the municipality of the taxpayer’s registered address of residence.

The deadline for filing annual personal income tax return for income generated in 2020 is Monday, 17 May 2021.

More details in our Tax Alert

New Decree on the Establishment of the Program of Direct Benefits

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The new Decree on establishing the Program of direct benefits from the budget of the Republic of Serbia to economic entities in the private sector in order to mitigate the economic consequences caused by the epidemic of Covid-19 disease caused by the SARS-COV-2 virus entered into force on February 13th 2021.

The Regulation does not stipulate fiscal benefits that were provided for in the previous Regulation (deferral of payment of obligations based on taxes and contributions).

DIRECT BENEFITS

A basic overview of the provisions of the decree is listed below:

  • Payment of direct benefits will be made in April, May and June based on PPP-PD applications for February, March and April 2021. The first payment is expected to take place on April 8.
  • the amount of direct benefits per employee is half of the basic minimum net salary for January 2021 (RSD 15,450.12), with the amount of direct benefits being the same for all economic entities of all sizes
  • Funds received on the basis of direct payments can be used no later than July 30, 2021
  • acceptance of direct benefits is done by giving a statement on the ePorezi portal, especially for each payment of direct benefits, until the last day of the month preceding the month in which the payment of direct benefits is made. Statements will be made in accordance with the explanation that will be published on the website of the Tax Administration
  • economic entity that has bank accounts with several banks no later than March 25, 2021 submits data via the ePorezi portal on the bank where a dedicated account will be opened
  • an economic entity that applies for direct benefits is not entitled to pay dividends in the period from the date of entry into force of the Regulation until the end of 2021
  • If the legal entity is temporarily deprived of PIB on the last day of the month preceding the month in which the direct benefits are paid, it is not entitled to direct benefits
  • Loss of the right to use direct benefits occurs in case of reduction of the number of employees by more than 10%