January 2025
The National Assembly of the Republic of Serbia, at its session held on November 27, 2024, adopted proposals for several tax and other laws. Additionally, on December 30, 2024, the Minister of Finance issued Rulebooks on Amendments and Supplements to the Rulebooks. Below are the Laws and Rulebooks covered in the following text:
- CIT Law,
- Property Tax Law,
- Electronic Invoicing Law,
- VAT Law,
- PIT Law,
- Mandatory Social Security Contributions Law,
- Tax procedure and tax administration Law,
- VAT Rulebook,
- Electronic Invoicing Rulebook.
The Laws were published in the Official Gazette of the Republic of Serbia No. 94/24, dated November 28, 2024, while the Rulebooks were published in the Official Gazette of the Republic of Serbia Nos. 101/24 and 107/24. Most provisions of the Laws and Rulebooks begin to be implemented on January 1, 2025, however, the implementation of certain provisions will commence later, with more details in the brochure.