December 2025
Overview of key amendments to tax laws in Republic of Serbia
At its session held on 3 December 2025, the National Assembly of the Republic of Serbia adopted amendments and supplements to a number of existing tax and other laws, among which we highlight the following:
- Law on Value Added Tax
- Law on Electronic Invoicing
- Law on Personal Income Tax
- Law on Mandatory Social Security Contributions
- Law on Tax Procedure and Tax Administration
- Law on the Tax on the Import of Carbon-Intensive Products (new law)
- Law on the Tax on Greenhouse Gas Emissions (new law)
- Law on Excise Duties
- Law on Electronic Delivery Notes
- A number of other laws relevant to business entities
The laws were published in the Official Gazette of the Republic of Serbia No. 109 of 4 December 2025. Most of the listed laws enter into force on the eighth day following their publication and are predominantly applicable as of 1 January 2026, while for certain regulations, different effective dates are prescribed in accordance with the transitional and final provisions.
