Unofficial translation, just for information purposes RS Official Gazette, 84/2004, 86/2004, 61/2005, 61/2007, 93/12, 108/13, 68/14, 142/14, 83/15, 108/16 VALUE ADDED TAX LAW I. INTRODUCTORY PROVISIONS Article 1 This Law shall introduce the value added tax (hereinafter: VAT) in the Republic of Serbia (hereinafter: the Republic). The VAT shall mean a general consumption tax […]
Paid time off or personal time off (PTO) is a business policy which provides employees to use days off and still get a salary. In each calendar year, the employee is entitled to annual leave of a minimum duration of 20 working days. Employees have right to be fully paid on public holidays more… An […]
At the Fifth Session of the First Regular Session in 2018, the National Assembly of the Republic of Serbia adopted the Law on the Central Record of Real Owners published in the Official Gazette of the Republic of Serbia no. 41/2018 (hereinafter: the “Law”), May 31, 2018, entered into force on June 8, 2018. The […]
An employee can start sickness absence at any time. There is no minimum period of service. An employer should ask for proof of sickness. A company pays the first 30 days of absence. An employee is entitled to compensation for earnings during absence from work due to temporary work-up of up to 30 days in […]
(“Off. Herald of RS”, No. 37/2018) I. INTRODUCTORY PROVISIONS Scope of Regulation Article 1 This Regulation shall in more detail regulate criteria, conditions and method of attracting direct investments, maintaining records on approved incentives, as well as other issues of significance for attracting direct investments. Terms Article 2 The terms used in this Regulation shall […]
RS Official Gazette, No. 80, dated November 26, 2002, No 84 dated December 5, 2002 – correction, No 23, dated March 13, 2003 – correction, No 70, dated July 10, 2003, No 55, dated May 21, 2004, No 61, dated July 18, 2005, No 85, dated October 6, 2005 – other law, No 62, dated […]
Reimbursement of VAT to foreign taxpayer is regulated by the provisions of Article 53 of the Law on Value Added Tax (“Official Gazette of RS” no. 84/04, 86/04, 61/05, 61/07, 93/12, 108/13, 68 / 14, 142/14, 83/15), which reads: Reimbursement of VAT shall be effected to a foreign taxpayer, at his request, for the turnover […]
List of countries with which the Republic of Serbia has established conditions of reciprocity for VAT Article 53 of the VAT Act prescribes the conditions under which VAT reimbursement is carried out to foreign entity and as one of the mandatory conditions listed is reciprocity. In this regard, the Tax Administration of the Republic of […]
Unofficial translation, just for information purposes, source:purs.gov.rs RS Official Gazette, 84/2004, 86/2004, 61/2005, 61/2007, 93/12, 108/13, 68/14, 142/14, 83/15, 108/16 VALUE ADDED TAX LAW I. INTRODUCTORY PROVISIONS Article 1 This Law shall introduce the value added tax (hereinafter: VAT) in the Republic of Serbia (hereinafter: the Republic). The VAT shall mean a general consumption tax […]