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Increase of non-taxable amount of salary; increase of non-taxable amount of daily per diems for business travel abroad to 90 EUR; taxation of seafarers; annual tax and alternative fund - no alienation for at least 3 years
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Minister of the Finance of the Republic of Serbia adopted ten regulations on the application of the VAT Law, which were published in the ”Off. Gazette of RS” no. 86/2015 from 14.10.2015.
Ministry of Finance of Republic of Serbia has adopted Rulebook of procedure of approval of tax representative for VAT, which is in force from 06 October 2015.
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Starting from 14 October 2015 non-taxable part of per-diems for business trips aboard is determined at fixed amount of 15 EUR for each foreign country.
Starting from 3 July 2015, the Amendments on Law on Excise Tax expanded the scope of excise tax on electricity.
Tax return for corporate income tax and annual personal income starting from 01.04.2015 are submitted only electronically via e-portal of Tax Administration of Republic of Serbia.
The Minister of Finance has issued Rulebook on arms reach interest for 2014 which is published „Official Gazette RS“, no. 23/2015, from 2 March 2015.
Adoption of all 28 bylaws, pursuant to the Law on Planning and Construction, will allow the construction permits to be issued within 28 days starting from 1st March 2015, instead of 240 days, as the previous average was.
Draft Strategy for Development of Water Transport of the Republic of Serbia from 2015 until 2025 announced the adoption of Law on flat rate tonnage taxation systems in the first quarter of 2015.
National Assembly of the Republic of Serbia has adopted the Law on Amendments to the Labour Law on its session from July 18th 2014. These amendments significantly change labour law, harmonizing it with EU law, allowing higher employment and investments and bringing more flexible labour law institutes.
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