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 […]
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 […]