Obligations for preparing financial statements
Obligated entitiesAccording to Article 4, paragraph 1 of the Law, obligated entities include: Legal entities as per Article 2, point 1, Other […]
Category: Business in Serbia
Expenses not recognized in the Tax balance
Expenses that are considered unsustainable or questionable in nature are not recognized as deductible in the tax balance. First, expenses that cannot […]
Special protection against termination of Employment contract
During pregnancy, maternity leave, childcare leave, and leave for special care of a child, an employer is prohibited from terminating the employee’s […]
Material significant erorr
In accounting, the materiality threshold represents the basis for assessing the significance of errors in financial statements. Business entities define it through […]
Recognition of Representation Expenses in the Tax Balance
Representation expenses are costs that entrepreneurs and companies track in their operations, related to services or products aimed at promoting and maintaining […]
Bonus as an average of salary
When determining the basis for salary compensation during temporary incapacity for work, the question often arises whether bonuses and rewards are included […]
How to Report Refunds and Adjustments in SEF
When a VAT taxpayer issues a fiscal receipt for a refund due to the cancellation of a previous fiscal receipt or a […]
Foreign Payment System Codes
When sending or receiving money from abroad, whether you’re purchasing goods, paying for services, or making investments, it’s important to use the […]
Domestic Payment System Codes
When making payments in Serbia, whether it’s paying bills, buying goods, or transferring money, you need to use payment codes. These codes […]
Contract for Supplemental Work
The contract for supplemental work is the fourth type of contract outside of regular employment, regulated by Article 202 of the Labor […]