Serbia sets 2026 arm’s length interest rates for related party loans
Serbia's Ministry of Finance has introduced new interest rates for related party loans in 2026, with the rulebook set to take effect on 2 May 2026 following its publication in the Official Gazette on 24 April 2026. The regulations establish arm's
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Serbia, Algeria sign new income tax treaty
The Serbian Prime Minister and Algerian Prime Minister have signed an income and capital tax treaty on 31 March 2026, marking a significant step in deepening relations between the two countries. This marks the first agreement of its kind between
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Serbia sets 2025 supplementary individual tax threshold
Serbia has announced the threshold and rates for the 2025 supplementary annual tax on individuals, affecting both residents and non-residents. Individuals whose net income exceeds RSD 5,439,096, equal to three times the average annual salary, are
See MoreSerbia: MoF postpones launch of preliminary pre-filled VAT filings to 2027
Serbia’s Ministry of Finance has announced that the Law on Amendments and Supplements to the Law on Electronic Invoicing was approved on 3 December 2025. A significant change introduced by this update relates to the implementation of preliminary
See MoreSerbia, Egypt FTA enters into force
Serbia is the only country in the region to sign an FTA with Egypt. The Free Trade Agreement (FTA) between Serbia and Egypt entered into force on 1 September 2025. It provides preferential access for products originating in Serbia to a market
See MoreSerbia implements pre-filled VAT returns from 2026
Starting January 2026, VAT returns will be pre-filled with data on goods turnover, service trade, imports, and other VAT-relevant transactions. Starting January 2026, VAT returns in Serbia will be pre-filled with data on goods turnover, service
See MoreSerbia: MoF updates e-invoicing platform
The SEF version 3.14.0 updates require e-invoices to include delivery dates, ensure transaction dates are not later than issue dates, enforce VAT consistency checks, display totals for reductions and increases in foreign currency, and allow
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Japan, Serbia hold second investment agreement talks
Japan and Serbia held their second round of investment agreement talks via video conference on 27 August 2025 and agreed to continue negotiations toward an early conclusion. The second round of negotiations on the Japan–Serbia investment
See MoreAmending protocol to Serbia, Switzerland tax treaty enters into force
The protocol, signed on 19 September 2023, will generally take effect from 1 January 2026 and relates to withholding and other taxes. The amending protocol to the 2005 income and capital tax treaty with the former Serbia-Montenegro and
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UAE, Serbia trade deal enters into force
The UAE–Serbia CEPA entered into force on 1 June 2025, eliminating tariffs on over 95% of traded goods and expanding cooperation in services, investment, and digital trade. The Comprehensive Economic Partnership Agreement (CEPA) between the UAE
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Serbia, Germany conclude income tax treaty talks
Serbia and Germany have initialled a new agreement to avoid double taxation, updating the decades-old treaty to reflect modern tax practices and strengthen bilateral economic ties. Serbia and Germany have initialled a new Double Taxation
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Serbia announces protocol to 2001 DTA with Hungary takes effect
The amending protocol to the tax treaty between Serbia and Hungary has entered into force. The Serbian Official Gazette made the announcement on 18 March 2025. It stated that the protocol to the 2001 double tax agreement (DTA) between Hungary and
See MoreSerbia joins Multilateral Competent Authority Agreement on Automatic Exchange of Country-by-Country Reports
Serbia joined the Multilateral Competent Authority Agreement on Automatic Exchange of Country-by-Country Reports (2016) (CbC MCAA) on 4 March 2025. The Country-by-Country Multilateral Competent Authority Agreement (CbC MCAA) is grounded in
See MoreSerbia adopts rulebook on arm’s length interest rates for 2025
Serbia’s Ministry of Finance has issued the Rulebook on arm’s length interest rates for 2025, which was published in the Official Gazette of Serbia No. 17/2025 on 28 February 2025. The rulebook establishes specific interest rates for both
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Saudi Arabia, Serbia to sign income tax treaty
The Saudi Council of Ministers has granted the Ministry of Finance approval to sign an income tax treaty with Serbia on 11 February 2025. Earlier, Saudi Arabia and Serbia finalized negotiations by initiating an income tax treaty on 8 February
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Saudi Arabia, Serbia initiate first income tax treaty
Saudi Arabia and Serbia finalized negotiations by initiating an income tax treaty on 8 February 2024. A tax treaty is a bilateral agreement between two countries aimed at addressing double taxation on both passive and active income for their
See MoreSerbia adopts amendments to e-invoicing rulebook
Serbia’s Ministry of Finance has adopted the amendments to the electronic invoicing (e-invoicing) rulebook. The amendments address the electronic recording of input VAT, customs declaration lists, documents related to VAT adjustments, delayed
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Switzerland: Parliament approves amending protocol to tax treaties with Germany, Serbia
Switzerland's Council of States approved protocols amending income and capital tax treaties with Germany and Serbia on 9 December 2024. Earlier, the Swiss Federal Council announced that it had adopted the dispatch on the protocol of amendment to
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