On 1 October 2021, the Serbian Ministry of Finance has published the updated rulebook on transfer pricing. The updated rulebook includes the more detailed guidance regarding CbC report including the conditions, content, and manner of submitting the report on controlled transactions of an international group of related legal entities. The update also includes the form for the CbC report, which is attached to the rulebook, including the 3 standard CbC report tables, and stipulates that the CbC form must be submitted on paper. The submission deadline for CbC reports is 12 months after the end of the reporting year. The first CbC reports are due on December 31, 2021.
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