Corporate income tax
Corporate income tax is a form of direct tax paid on the profits of legal entities during the tax period. This tax […]
Deadlines for submitting financial reports
All obligors in the Republic of Serbia are required to prepare and submit financial reports within the prescribed deadlines in accordance with […]
Exceptions from E-Invoice issuance
E-invoicing has become mandatory for most business transactions, but there are certain exceptions prescribed by the Law on Electronic invoicing. In some […]
Advance corporate income tax payments
A taxpayer, except for a non-profit organization and a taxpayer referred to in Article 34 of this law, with the exception of […]
Displaying cash outflows on payment cards
In accordance with accounting standards, cash outflows on payment cards must be properly classified in the cash flow statement. Payments made with […]
Types of employment termination
When an employment relationship ends, it is important to know the different types of termination and how they can affect your rights. […]
Scope of the regular annual financial report
The regular annual financial report can be prepared for a fiscal year that is either the same as the calendar year or […]
Annual Financial Report for 2024
Applicable legal framework:The Annual Financial Report for 2024 is prepared and submitted in accordance with the Accounting Law, which defines the scope […]
International financial reporting standards
MSFI – International financial reporting standards (IFRS)MSFI are international standards that apply to large legal entities and those that are required to […]
Documentation scope for financial statements
Legal entities and entrepreneurs required to audit their financial statements, as defined by the Audit Law, include large and medium-sized legal entities, […]