Entrepreneur misconceptions
When entrepreneurs embark on their business ventures, they often face a number of challenges and misconceptions that can hinder their path to […]
Use of company assets for the owner’s personal needs
In practice, it often happens that a business owner uses the assets or services of their own company for personal purposes – […]
Tax rules for LLCs and entrepreneurs
🔹 For a Limited Liability Company (LLC): Salary: Tax is paid at a rate of 10%, with contributions of 19.90% and […]
Basic principles of foreign exchange transactions
According to the Foreign Exchange Law (FEL), payments and transfers between residents and non-residents are carried out freely, in accordance with this […]
How to reduce the tax base for newly employed individuals?
Employers in Serbia can benefit from tax exemptions for newly hired employees who entered into an employment relationship between March 1st, 2022, […]
Electronic document storage
The accounting books must be maintained in a way that ensures control over incoming documents, accuracy of entered data, data storage, data […]
Hiring employees vs. hiring freelancers: Tax implications in Serbia
When considering workforce engagement in Serbia, it is crucial to understand the tax implications of hiring employees versus engaging freelancers. These choices […]
Property tax in 2025
Property tax is an obligation that arises based on the ownership of real estate, with taxpayers including individuals, legal entities, and entrepreneurs. […]
Entrepreneur’s personal salary in 2025
Starting in 2025, the calculation of an entrepreneur’s personal salary will be adjusted to new parameters affecting taxes and contributions. An entrepreneur’s […]
Types of fiscal receipts
Fiscalization in the Republic of Serbia requires mandatory recording of retail transactions through electronic fiscal devices. Fiscalization obligors are required to issue […]