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The Rulebook on the conditions and manner of exercising the right to tax exemption based on the salary of employees in research and development

(“Official Gazette of the Republic of Serbia“ No. 48/2022) In the Official Gazette of the Republic of Serbia No. 48 from 15 April 2022, the Rulebook on Conditions and Manner of Exercising the Right to Tax Exemption Based on Salaries of Research and Development Employees (hereinafter: the “Rulebook”) was published and entered into force on the following day from the date of its publication in the Official Gazette of the Republic of Serbia, i.e. as of 16 April 2022. In

A Notification about publication of Amendments to the legal acts regulating electronic invoices

We would like to inform you that on 8 April 2022 Amendments to the set of legal acts regulating electronic invoices have been introduced, including the Decree on conditions and manner of using electronic invoices, the Decree on conditions and manner of storing and making available electronic invoices, the Rulebook on manner and procedure of registration for access to electronic invoices, system of electronic invoices and data available in the system of electronic invoices, as well as the Rulebook on

Decree on Determining the Criteria for Granting Incentives for Attracting Direct Investments in Automation of Existing Capacities and Innovation

(“Official Gazette of the Republic of Serbia”, No. 18/2022) In the Official Gazette of the Republic of Serbia No. 18 from 11 February 2022, the Decree on Determining the Criteria for Granting Incentives for Attracting Direct Investments in Automation of Existing Capacities and Innovation (hereinafter: the “Decree”) was published and entered into force on the eighth day from the date of its publication in the Official Gazette of the Republic of Serbia, i.e. on 19 February 2022. Companies engaged in

Decree on Determining the Financial Support Program – Using Standards for More Competitive Products

(“Official Gazette of the Republic of Serbia” No. 12/2022) In the Official Gazette of the Republic of Serbia No. 12 from 1 February 2022, the Decree on Determining the Financial Support Program – Using Standards for More Competitive Products was published, and enters into force on the eighth day from the date of its publication in the Official Gazette of the Republic of Serbia, i.e. 9 February 2022. The Ministry of Economy in cooperation with the Development Agency of Serbia

Law on Innovation Activity

(“Official Gazette of the Republic of Serbia”, No. 129/2021) In the Official Gazette of the Republic of Serbia No. 129 from 28 December 2021 the Law on Innovation Activity (Official Gazette of the Republic of Serbia, No. 129/21, hereinafter: the “Law”) was published and entered into force on the eighth day from the date of its publication in the Official Gazette of the Republic of Serbia, i.e. on 5 January 2022, with the exception of provisions relating to the Register

Decrees on Economic Support Programs

(“Official Gazette of the Republic of Serbia” No. 4/2022) In the Official Gazette of the Republic of Serbia No. 4 from 14 January 2022, a set of Decrees on determining support programs for micro, small and medium enterprises and entrepreneurship was published, and entered into force on the day following the day of its publication in the Official Gazette of the Republic of Serbia, i.e. on 15 January 2022. The programs, which aim to stimulate the economy in 2022, are

Amendments to the Law on Personal Income Tax

(“Official Gazette of the Republic of Serbia“ No.118/2021) IIn the Official Gazette of the Republic of Serbia No. 118 from 9 December 2021 Amendments to the Law on Personal Income Tax (“Official Gazette of the Republic of Serbia”, No. 24/2001, 80/2002, 80/2002, 135/2004, 62/2006, 65/2006, 31/2009, 44/2009, 18/2010, 50/2011, 91/2011, 7/2012, 93/2012, 114/2012, 8/2013, 47/2013, 48/2013, 108/2013, 6/2014, 57/2014, 68/2014, 5/2015, 112/2015, 5/2016, 7/2017, 113/2017, 7/2018, 95/2018, 4/2019, 86/2019, 5/2020, 153/2020, 156/2020, 6/2021, 44/2021 and 118/2021, hereinafter: the “Law“), were

Amendments to the Law on Companies

(“Official Gazette of the Republic of Serbia“ No.109/2021) In the Official Gazette of the Republic of Serbia No. 109 from 19 November 2021, Amendments to the Law on Companies (“Official Gazette of the Republic of Serbia”, No. 36/2011, 99/2011, 83/2014, 5/2015, 44/2018, 95/2018, 91/2019 and 109/2021; hereinafter: the “Law“) were published and entered into force on the eighth day from the date of its publication in the Official Gazette of the Republic of Serbia, i.e. 27 November 2021, with the

Bylaws adopted in order to implement the Law on Electronic Invoicing

The new Law on Electronic Invoicing (“Official Gazette of the RS”, No. 44/2021, hereinafter: the “Law“) entered into force on May 7th, 2021. Article 22 of the Law stipulates that the bylaws for its implementation will be adopted within six months from the day the Law enters into force, which bylaws are adopted and apply as of July 17th, 2021. Decree on the conditions and manner of keeping of electronic invoices and making such available and the manner of ensuring

The Law on the Protector of Citizens and Amendments to the Law on Free Access to Information of Public Importance

In the Official Gazette of the Republic of Serbia No. 105 from November 8th, 2021 the Law on the Protector of Citizens was published, as well as amendments to the Law on Free Access to Information of Public Importance, which entered into force on the eighth day from the date of publication in the Official Gazette of the Republic of Serbia, i.e. from November 16th, 2021. The Law on the Protector of Citizens The new Law on the Protector of

Amendments to the Law on the Registration Procedure in the Business Registers Agency

Amendments to the Law on the Registration Procedure in the Business Registers Agency and the Law on the Central Register of Ultimate Beneficial Owners In the Official Gazette of the Republic of Serbia no. 105 from November 8th 2021, amendments to the Law on the Registration Procedure in the Business Registers Agency were published, as well as amendments to the Law on the Central Register of Ultimate Beneficial Owners, which entered into force on the eighth day from the day

Law on Consumer Protection

On September 9th, 2021, at the Eleventh Extraordinary Session of the National Assembly of the Republic of Serbia, the Law on Consumer Protection (“Official Gazette of the Republic of Serbia”, No. 88/2021, hereinafter: the “Law“) was adopted. The Law entered into force on September 19th, 2021 and shall be applied three months from the date of its entry into force, i.e. as of December 20th 2021, except for the provisions of Articles 149 to 169 (out-of-court method of resolving consumer