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


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.


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).


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


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 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:

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

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

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.