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Serbia: Tax procedure measures enacted in new tax law

Serbia: Tax procedure measures enacted in new tax law

Tax procedure measures are part of a new tax law that was enacted in late April 2018 following passage of the legislation by the Serbian Parliament and publication of the law in the official gazette.


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Among the provisions in the new tax law are measures concerning:

  • Authorization by the tax authorities for foreign exchange and foreign currency transactions 
  • Confidentiality for taxpayers in tax proceedings
  • Requirements of taxpayers to file information reports about business facilities where goods are stored or warehoused and about facilities where registered commercial activity is conducted
  • Standards for removing entities from the business register during a tax proceeding
  • Secondary liability for taxes, imposed on individuals and responsible persons 
  • Rules for electronic documents with respect to tax assessments
  • Rules for using a taxpayer’s e-mail address for tax administration purposes


Read a May 2018 report (Serbian/English) [PDF 256 KB] prepared by the KPMG member firm in Serbia

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