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 […]
Collective Agreement for Artists
The collective agreement for artists and employers in the fields of culture and hospitality provides a detailed framework for regulating rights and […]
Copyright contracts
Copyright contracts are essential for many professions, especially for writers, artists, lecturers, and all those engaged in creative work. These contracts allow […]
Undocumented expenses
Undocumented expenses are expenditures that cannot be properly verified with appropriate accounting documents or are not related to the business activity. These […]
Tax on dividends
Profit, as the financial result of a company’s operations at the end of the fiscal year, represents the positive difference between income […]