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 […]
Tag: accounting
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 […]
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 […]
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. […]