E-sick leave in Serbia – what employers and employees should know
Electronic sick leave (e-sick leave) is part of the ongoing digitalization of the healthcare system in Serbia. The main idea behind this […]
Why it is not recommended to mix private and business expenses
One of the common situations among entrepreneurs and owners of small businesses is mixing private and business expenses. This most often happens […]
Good business decisions start with accurate accounting
Many entrepreneurs see accounting only as a legal obligation that must be fulfilled in order to comply with tax regulations and other […]
Liquidity in business: definition, cash flow management and its importance
Liquidity represents the ability of a business entity to settle its due short-term obligations within agreed and legally prescribed deadlines, including obligations […]
Jubilee award – complete legal and tax framework
A jubilee award is a monetary benefit that an employer may grant to an employee upon reaching a specified number of years […]
Interim dividend in an LLC – legal requirements, limitations and tax treatment
Interim dividend represents the distribution of a portion of profit to members of a limited liability company (LLC) during the financial year, […]
How to track company liquidity without complicated formulas
Tracking a company’s liquidity is crucial for any entrepreneur or LLC, yet many owners often confuse revenue, profit, and cash on hand. […]
How the tax administration chooses whom to audit
Tax audits are not random nor conducted arbitrarily; they are based on the analysis of data submitted by taxpayers through tax returns, […]
Self-employment test for entrepreneurs – what it means and how it works
The self-employment test for entrepreneurs in Serbia is a tool used by the Tax Administration to determine whether an entrepreneur truly operates […]
Cession
Assignment of receivables, also known as cession, is a legal and financial mechanism through which a creditor transfers its claim against a […]