Amounts of the highest and lowest bases for calculating contributions for mandatory social insurance that will be applied in 2024
The amounts of the highest and lowest bases for the calculation…
HAPPY HOLIDAYS
Dear all,
As the holiday season approaches, below you can…
Kreston Futures Emerging Talent Conference
Last Thursday, our Kreston Global network held their first Kreston…
KRESTON MDM Signs Exclusive Partnership Agreement with Lentink De Jonge Accountants & Adviseurs
We are thrilled to announce the signing of an exclusive partnership…
THE FREELANCERS PORTAL HAS BEEN LAUNCHED
The Frilenseri portal, www.frilenseri.purs.gov.rs, has finally…
Taxation of Freelancers And a New Tax Declaration PP OPO-K
The Minister of Finance issued the Rulebook on Amendments and…
Annual personal income tax on income earned in 2022
The annual personal income tax on income generated in 2022 is…
Amendments to the Law on Electronic Invoicing and the Law on Fiscalization
Here is the list of the key amendments to the Law on Electronic…
AMENDMENTS TO THE REGULATIONS
In the "Official Gazette of RS", number 138 of 12/12/2022 the…
Rulebook on interest rates deemed to be in line with the arm’s length principle
Based on Article 61, Paragraph 3 of the Law on Corporate Income…
Amendments to the Law on Personal Income Tax and the Law on Contributions for Mandatory Social Insurance
Amendments to the Law on Personal Income Tax and the Law on…
A new edition of the OECD Guidelines
A new edition of the OECD Transfer Pricing Guidelines for Multinational…
MINIMUM WAGE FOR 2023
Based on Article 112, paragraph 2 of the Labor Law, the Government…
Notification of the PU on the calculation of depreciation of fixed assets
The Tax Administration is 27.6.2022. published a Notice on the…
AVERAGE EARNINGS PER EMPLOYEE, MARCH 2022
The average salary (gross) calculated for March 2022 was
102,781…
Payment cards, checks and instant payment is considered cash only for bakeries and caterers (fiscalization)
At the end of April, the regulations were changed in such a…
Notice for taxpayers of annual personal income tax
A new calculator of the Annual Personal Income Tax has been…
The Rulebook on Fiscal Accounts Has Been Amended
Amendments to the Rulebook on Fiscal Accounts entered into force…
Tax relief for salaries of persons engaged in research and development
The Rulebook on the conditions and manner of exercising the…
THE ARCHIVE OF THE CITY OF BELGRADE DOES NOT RECEIVE NEW DOCUMENTATION UNTIL FURTHER
Due to the extremely large number of requests received so far…
Explanation regarding the annual personal income tax for 2021.
An explanation regarding the annual personal income tax for…
NEW DEMO VERSION OF THE ELECTRONIC INVOICE SYSTEM AVAILABLE
A new demo version of the Electronic Invoice System is available…
ANNUAL CITIZEN INCOME TAX FOR 2021
Individuals who earned more than 3,268,224 dinars in 2021 have…
NOTICE OF THE AGENCY FOR BUSINESS REGISTERS OF JANUARY 31, 2022
A new Information System of the Agency for Receipt, Processing…
AVERAGE SALARIES AND WAGES PER EMPLOYEE, NOVEMBER 2021
December 27, 2021/in News /by krestonmdm
Average…
NEW REGULATIONS ON REGISTRATION TO THE CENTRAL REGISTER OF COMPULSORY SOCIAL SECURITY
The Government of the Republic of Serbia has passed a new Decree…
LOWEST AND HIGHEST BASIS FOR CALCULATION AND PAYMENT OF CONTRIBUTIONS
The lowest and highest contribution bases are determined once…
AMENDMENTS TO THE RULEBOOK ON VAT CONCERNING INVOICING
The Rulebook on Amendments to the Rulebook on Value Added Tax…
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
(Opinion of the Ministry of Finance, No. 011-00-1157 / 2021-04…
AVERAGE SALARIES AND WAGES PER EMPLOYEE, OCTOBER 2021
Average gross salaries and wages calculated for October 2021…
NEW YEAR AND CHRISTMAS NON-WORKING DAYS
In accordance with the Law on State and Other Holidays in the…
ANNUAL LISTING OF ASSETS AND LIABILITIES AS OF 31 DECEMBER 2021
The obligation and way of conducting the stocktaking are regulated…
EXTENSION FOR IMPLEMENTATION OF E-INVOICE SYSTEM ANNOUNCED – THE BEGINNING OF IMPLEMENTATION WILL BE POSTPONED TO MAY 1, 2022
At the meeting on application of electronic invoicing system,…
AVERAGE SALARIES AND WAGES PER EMPLOYEE, SEPTEMBER 2021
September 24, 2021/in News /by krestonmdm
Average…
PROPOSALS FOR AMENDMENTS TO TAX LAWS
At the session held on November 3, 2021, the Government of the…
THE PEP FORM HAS BEEN MODIFIED – ITEM 4.6. ADDED FOR AUTHORIZATION OF FISCALIZATION
The "Official Gazette of RS", number 99 from 22.10.2021. has…
TAX ADMINISTRATION PUBLISHED USER INSTRUCTIONS FOR SUBMITTING DATA AND GENERATING A UNIQUE LABEL FOR BUSINESS PREMISES ELECTRONICALLY
The User Manual for submitting data and generating a unique…
AVERAGE SALARIES AND WAGES PER EMPLOYEE, JULY 2021
Average gross salaries and wages calculated for July 2021 amounted…
NEW MODEL OF FISCALIZATION PRESENTED AT THE SERBIAN CHAMBER OF COMMERCE
An expert meeting dedicated to the introduction of a new fiscalization…
MATERNITY COMPENSATIONS
In its decisions on May 7, 21 and 28, the Constitutional Court…
DEMO VERSION OF THE ELECTRONIC INVOICE SYSTEM AVAILABLE
On the e-invoice website, on September 17, 2021, it was announced…
LAW ON TAX PROCEDURE AND TAX ADMINISTRATION TO BE MODIFIED – MINISTRY OF FINANCE ANNOUNCES DRAFT LAW
The Ministry of Finance has published the Draft Law on Amendments…
THE MINISTRY OF FINANCE HAS PUBLISHED TWO SPECIFICATIONS ABOUT THE IMPLEMENTATION AND DIRECT ACCESS TO ELECTRONIC INVOICES ON ITS WEBSITE
The Ministry of Finance has published two documents on their…
AVERAGE GROSS SALARIES AND WAGES CALCULATED FOR JUNE 2021
Average gross salaries and wages calculated for June 2021 amounted…
NEW RULEBOOK ON VALUE ADDED TAX
The Minister of Finance has adopted the Rulebook on Value Added…
NEW RULEBOOK ON THE CHART OF ACCOUNTS
From the financial reports prepared for 2021, the Rulebook is…
A DECREE WAS ADOPTED ON ACTIVITIES IN WHICH THERE IS NO OBLIGATION TO RECORD RETAIL TRADE THROUGH AN ELECTRONIC FISCAL DEVICE
Government session held on April 1, 2021, the Decree on determining…
ANNUAL PERSONAL INCOME TAX FOR INCOME GENERATED IN 2020
Individuals whose total personal net income in 2020 exceeds…
New Decree on the Establishment of the Program of Direct Benefits
The new Decree on establishing the Program of direct benefits…
Several Laws adopted and published
At the session of the National Assembly held on 17.12.2020,…
AMENDMENTS TO THE VAT LAW
At the session of the National Assembly, held on 17.12.2020,…
AMENDMENTS TO THE LAW ON PROPERTY TAXES
At its session held on November 26, 2020, the National Assembly…
AMENDMENTS TO THE LAW ON TAX PROCEDURE AND TAX ADMINISTRATION
The National Assembly adopted the Law on Amendments to the Law…
New official translation of IFRS has been published
New official translation of IFRS - International Financial Reporting…
The Tax Administration issued a warning notice for not declaring income from abroad
The Tax Administration of the Republic of Serbia, based on available…
Issuing a license to provide accounting services
The Rulebook on the form and content of the request for the issuance…
The minimum wage for 2021 is 183,93 RSD per working hour
The Government of the Republic of Serbia passed the Decision,…
“My First Salary” Program
The program "My first salary" envisages the employment of 10,000…
Conclusion of the Government on new measures to support economic entities
At the Government session held on July 30, 2020, a Conclusion…
Fees for protection and improvement of the environment
The Law on Fees for the Use of Public Goods stipulates that the…
Rulebooks for the implementation of the new Law on Accounting have been published
The Minister of Finance adopted seven rulebooks related to the…
Which entities are required to have a statutory audit
We would like to emphasize that the Ministry of Finance published…
The final decision on tax treatment of transportation costs to employees
Ministry of Finance has published on 1.2.2019 an opinion on documenting…
„Small Business Continuity Checklist“ by IFAC
The unprecedented circumstances of COVID-19 have seen many businesses…
New rules for the classification of legal entities
In accordance with the new Law on Accounting, the new rules for…
Extended deadline for acquiring the status of a qualified new employee
Deadline for acquiring the status of a qualified new employee…
New deadlines for financial reports and more
Government Decree of 16th April 2020 prescribes the postponement…
Amendment of the Decree on Fiscal Benefits and Direct Payments
Amendments to the Decree on Fiscal Benefits and Direct Benefits…
New deadlines for submission of financial statements and tax return
Government of Republic of Serbia has adopted Decree regulating…
Prescribed Form for presenting information on persons for whom a large legal entity is entitled to the payment of direct benefits
The Government of the Republic of Serbia adopted the Rulebook…
Decree governing the financial support program was adopted
On 10.04.2020. a Decree was adopted to mitigate the economic…
Decree on fiscal benefits
Government has adopted the decree on fiscal benefits and direct…
Conclusion of the Government of Serbia regarding holiday leave
The Government of Serbia has issued a Conclusion recommending…
Qualified newly employed status and continued self-employment
According to the opinion of the Ministry of Finance RS No. 430-00-44…
Employee movement during curfew
Business entities are obliged to issue to each employee who performs…
Announced set of measures by the Government of Serbia to help the economy
The Serbian government has announced a set of measures to help…
Business in times of corona
The state of emergency in the Republic of Serbia was declared…
Two new calculators within the Kreston MDM BusinessINFO application
Our Kreston MDM BusinessINFO app now has two new calculators…
Instruction to business entities prescribing the exact manner of issuing a permit for movement of employees during curfew
The Ministry of Economy has issued an Instruction to business…
Notice of work due to the COVID-19 virus pandemic
We would like to inform you that in accordance with the recommendations…
DTT between Serbia and Israel
The double taxation treaty between Serbia and Israel began to…
OECD issued a report which contains transfer pricing guidance on financial transactions
OECD issued a report which contains transfer pricing guidance…
Non-taxable income for individuals in 2019 – RSD 2,729,304
The non-taxable amount of complementary annual income tax in…
For compensation of the costs of arrival and departure from work tax rate of 10% is applicable, but no contributions are paid
Ministry of Finance has published on 1.2.2019 an opinion on documenting…
APR: application for submission of reports is active
The Agency for Business Registers (APR) has issued a notice that…
CENTRAL REGISTRY OF ULTIMATE OWNERS
Ministry of Economy has announced that misdemeanor reports will…
The Rulebook on the tax balance and tax return has been amended, as well as the Rulebook on transfer pricing
A new form PB 1 of tax balance sheet has been prescribed, which…
Rulebook on depreciation of fixed assets that is recognized for tax purposes
The Minister of Finance passed the Rulebook on depreciation of…
New Tax alert
On 06.12.2019 The National Assembly adopted the following amendments…
Reduced pension contribution rate from 12% to 11.5%
By adopting the Law on Amendments to the Law on Compulsory Social…
Old employment benefits
0 Comments
/
The deadline for using the old employment benefits has been extended…
Rulebook on the determination of telecommunications services and services provided electronically
In Official Gazette no. 75/2019 of 23.10.2019. Rulebook on the…
New Year and Christmas gifts
Employee benefits in respect of gifts for children for the New…
Extension of the deadline for the new codebook of occupations
It is proposed to extend the deadline for updating the data in…
Amendments to the Law on brokerage and lease of real estate
The Government of the Republic of Serbia has adopted the Proposal…
The new classification rules apply from 2020 onwards
(Opinion of the Ministry of Finance, No. 011-00-916/2019-16 as…
Extended period to 12/31/2020 for use of old tax incentives
The Law on Amendments to the Law on Personal Income Tax and the…
Entrepreneur Independence Test
The Law on Amendments to the Law on Personal Income Tax introduces…
Documenting expenses for coming to work – Law amendments
After the adoption of the amendments to the Law on personal income…
The document accompanying the goods in transit may be in electronic form in a tablet
According to the Opinion of the Ministry of Trade, Tourism and…
New Law on Auditing
The new Law on Auditing has been published in the Official Gazette…
TAX TREATMENT OF THE RECEIPTS OBTAINED BY A NATURAL PERSON FROM A LEGAL ENTITY (NOT EMPLOYER), ON THE BASIS OF FINANCIAL AID FOR THE PURPOSES OF MEDICAL TREATMENT ABROAD
In accordance with the opinion of the Ministry of Finance, no.…
INTERNATIONAL COOPERATION OF TAX ADMINISTRATIONS WILL BEGIN
Serbia was removed from the European gray list of tax jurisdictions,…
AMENDMENTS TO COMPANY LAW
The Ministry of Economy has prepared a draft Law on Amendments…
New Law on Accounting
New Law on Accounting was adopted by the Assembly. More details…
Amendments to the Corporate Income Tax Law
Among other changes, the amendment of the Corporate Income Tax…
Amendments to the Law on Tax Procedure and Tax Administration
The Draft Law on Amendments to the Law on Tax Procedure and Tax…
Measures to reduce the tax burden on earnings announced
Through the announced amendments to the Law on Personal Income…
PROPOSAL FOR AMENDING PERSONAL INCOME TAX LAW
As announced by the Government of the Republic of Serbia, the…
Government adopts proposal of law on accounting
The Government of Serbia adopted Proposal of the Law on Accounting…
Proposal for amending the vat law
The Law on Amendments to the Law on Value Added Tax is currently…
Opinion of the Ministry of Finance about tax exemption
In accordance with the opinion of the Ministry of Finance No.…
The Ministry of Finance, in collaboration with USAID, has prepared a draft Rulebook on services provided electronically
The Ministry of Finance, in collaboration with USAID, has prepared…
“My LPA” mobile phone application
From 8/13/2019 taxpayers may inquire about the status of property…
List of documentation required to pay sick leave over 30 days at the expense of the RFZO
The National Health Insurance Fund (RFZO) has published on its…
The draft law on accounting – the most important changes compared to the current applicable law
On the website of the Finance ministry, a draft law on accounting…
Registration number is a mandatory element of external correspondence
The Companies Act provides that company documents sent to third…
Notice on taxation of income from the provision of hospitality services by a natural person
The Ministry of Finance has issued a Notice regarding taxation…
Implementation of the Law on Lobbying begins
Implementation of the Law on Lobbying begins on 14 August 2019.…
Reference interest rate cut to 2,5%
At the session held on August 8, 2019, the Executive Board of…
Draft Law on Accounting and Draft Law on Auditing
The Ministry of Finance has published on its website the Draft…
THE NEW LAW ON GDPR
The new Personal Data Protection Act, which was passed last year,…
New codebook of occupations
After 28 years, Serbia has adopted a new Codebook of occupations,…
TAX ALERT – Employee recreation rulebook
On our website you can access the tax alert regarding the new…
New opinion of ministry of finance – incorrect vat amount on invoice
With the new opinion of the Ministry of Finance 011-00-97 / 2019-04…
Tourist arrangments abroad, in the future will be payed by applying official middle exchange rate of the dinar
The official middle exchange rate of the dinar will be applied…
Introduction of new business models as a electronic store, electronic platform and dropshipping
The Government of the Republic of Serbia announced that Serbia,…
New opinion of Ministry of finance regarding electricity bills
In accordance with the opinion of the Ministry of Finance no.…
Reference interest rate cut to 2,75%
At the session held on July 11, 2019, the Executive Board of…
From 01. 07. 2019. the organizational transformation of the Tax Administration of the Republic of Serbia entered into force
From 01. 07. 2019. the organizational transformation of the Tax…
New VAT Rule Book came into force on 01/07/2018
After being postponed for several times, the new VAT Rule Book…
Obtaining credible accounting documents by employers and employees
The American Chamber of Commerce sent a letter to the Ministry…
Published forms which shall be submitted by energy efficiency improvement fee payers
In accordance with The Law on Fees for the Use of Public Goods…
New regulations related to customs business operations
New regulations in the area of customs operations, which govern…
Deadline for submission of regular annual financial statements and fiscal balance sheet
Regular annual financial statements of legal entities whose business…
Reference interest rate stays at 3%
At the session held on June 6, 2019, the Executive Board of the…
Priority basis for insurance of retired persons who entered into an employment agreement before 11th of April 2019
The new insurance policies provided for in Article 15 of the…
The new Law on Health Insurance
The new Law on Health Insurance (Official Gazette of RS, No.…
The new Law on Tourism and the Law on Hospitality entered into force on March 22nd, 2019
THE LAW ON TOURISM
The new Law on Tourism ("Official Gazette…
The Tax Administration has published the Annual Tax Control Plan for 2019.
The Tax Administration has published the Annual Tax Control Plan…
Rule-book on interest rates for 2019
Pursuant to Article 61, paragraph 3 of the Legal Entity Profit…
TAX ADMINISTRATION OF THE REPUBLIC OF SERBIA STARTS WITH ELECTRONIC CONFIRMATION
All E-Porezi Portal users will be able to receive tax certificates…
Kreston Global is a network of 25,000 people in 160 independent accounting firms across more than 115 countries.
KRESTON MDM Revizija | Starine Novaka 23
(Business Garden), 11000 Beograd
tel: +381 (11) 323 4377; +381 (11) 323 8095
E-mail: office@krestonmdm.com
GPS: 44.81074869696085, 20.477566161414245