Under the Law on State and Other Holidays in the Republic of Serbia ("Official Gazette of the RS", No. 43/2001, 101/2007 and 92/2011), non-working days are public holidays and religious holidays, while additionally non-working days are prescribed in depending on what religion the employees belong to.

A foreign VAT payer in Serbia has the opportunity to submit a request for a VAT refund for goods and services procured in Serbia.

List of tax returns and forms for individulas in Serbia.

Accounting in Serbia is governed by Law on Accounting (”Off. Gazette of RS”, no. 62/2013 and 30/2018, hereinafter: Law). On the day of entry into force of this law, the Law on Accounting and Auditing (”Off. Gazette of RS”, no. 46/06, 111/09 and 99/11 - other law) is cease to be valid.

The Labour Law of the Republic of Serbia regulates employment practice and the employer-employee relations, which can take two main forms: 1. Employment relation and 2. Work outside the Scope of Employment.

Conditions for employment of foreigners in Serbia.

Before 24th July 2013, Accounting in Serbia was governed by Accounting and Auditing Law (”Off. Gazette of RS”, no. 46/2006, 111/2009 and 99/2011 - Dr. Law, below: Law).

For greenfield and brownfield projects in the manufacturing sector, services sector related to international trade and strategic projects in tourism, grants are awarded in the amount of 4,000 to 10,000 euros for each worker employed full time within three years from the date of conclusion of the grant.

Under local authority rulings, the owner of the immovable property or lessee is liable to pay a construction land use charge. The amount of the charge is determined depending on the location and purpose of the immovable as well as several other criteria used by the local authorities.

Individual who inherit property or receive property as a gift are subject to inheritance and gift tax. A legal entity that receives property as a gift is also subject to this tax.The tax rate are proporcional – 2.5%.