Environmental fee in Serbia 2026 – who must pay
The environmental fee, officially known as the fee for environmental protection and improvement, represents a legal obligation for the vast majority of […]
Tag: accounting
What is a KPO book and why is it important for your business?
The KPO book is a key document in accounting and monitoring a company’s tax obligations. The abbreviation KPO stands for “Tax Obligations […]
What is a grace period and does it really protect you from interest?
In business and personal finance, we often encounter the term grace period. Although it is frequently interpreted as extra time to make […]
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 […]
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 […]
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 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 […]