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 […]
Business expenses in Serbia – what Is recognized and what entrepreneurs often overlook
One of the most common questions entrepreneurs ask is whether a certain cost can be recognized as a business expense. Understanding which […]
Environmental fee in Serbia – who pays it, how much, and when?
The environmental fee is one of those legal obligations that many entrepreneurs hear about only when they receive a reminder or warning. […]
The most common accounting mistakes that can cost entrepreneurs dearly
In practice, entrepreneurs and company owners often make business mistakes not intentionally, but due to a lack of information or incorrect interpretation […]
Statutory deadline for salary payments
Payment of employee salaries is a legal obligation of the employer, not a matter of internal company policy. In accordance with the […]
Reimbursement of employee expenses
Employee expense reimbursement represents monetary or other compensation paid by an employer to an employee for costs incurred while performing work-related duties. […]