The right to tax incentives for investments, as defined in Article 50a of the law, cannot be exercised for the purchase of equipment that has already been used within the republic. Additionally, this tax incentive is not transferable to another legal entity that has not acquired the right to its use, even in situations where status changes occur between the taxpayer using the incentive and another legal entity.

Furthermore, there are certain types of fixed assets for which the right to this incentive cannot be exercised. This includes aircraft and vessels that are not used for business purposes, passenger cars, except for those used for taxi transport, rental cars, or special vehicles equipped for sick persons. Additionally, the incentive cannot be applied to furniture, except for that which is used to furnish hotels and restaurants, as well as carpets, artwork, mobile phones, air conditioning units, video surveillance equipment, advertising materials, tools, and inventory subject to depreciation. These rules are established to more precisely define the conditions for using tax incentives and to prevent abuse.

Tax International offers the following services:

Accounting services
Tax consulting
Company and business registration
Payroll calculation
Freelance tax calculation
Issuing invoices and similar administrative tasks

We provide both online and onsite services.

+381216619789 +381611301302 office@taxinternational.biz

You can schedule consultations HERE.

For all our clients, consultations regarding reimbursement of employee expenses are completely free.

Follow us on social media:

Our Instagram page: https://www.instagram.com/tax_international/

Our LinkedIn page: https://www.linkedin.com/company/2464030/admin/dashboard/

Our TikTok: https://www.tiktok.com/@yourtaxinternational

Our Facebook page: https://www.facebook.com/profile.php?id=100063686913526

Thank you for your attention!

visit us on our Serbian website.