The Government of Serbia has adopted the Regulation on the Classification of Activities, introducing the Classification of Activities 2025 (KD 2025), which will come into force on January 1, 2027.
The new classification sets out the names, codes and descriptions of activities and will replace the classification that has been in force since 2010.
For businesses, an important provision is that the Business Registers Agency (APR) will, free of charge and ex officio, align the data on the activity code and name of registered units with the new classification. The alignment will be carried out using a special Table of Correspondence between the existing and the new classification.
The APR will register the new codes within 60 days of the regulation entering into force, without issuing a separate decision. Data on the old and new codes will be publicly available on the Agency’s website until the KD 2025 comes into effect.
If an existing activity code under the old classification cannot be unambiguously linked to a single new code, the business will be able to request a change to the newly assigned code. The request may be submitted free of charge from the moment the alignment is completed and no later than 30 days after the KD 2025 comes into force.
This option applies when one code from the existing classification is divided into several codes under the new classification, allowing the business to choose one of the codes that, according to the Table of Correspondence, corresponds to its previously registered activity.
After this deadline expires, a change of the activity code will only be possible in accordance with the regulations governing the registration and amendment of activity-related data.
The regulation also stipulates that any adjustment of the activity code will not affect the legal continuity of the company, nor, in itself, the validity of contracts, permits, licences, approvals, certificates and other documents issued before the new classification comes into effect, unless otherwise provided by a specific regulation.
The new classification will apply from January 1, 2027, when the 2010 Regulation on the Classification of Activities will cease to apply.
However, for statistical and analytical purposes related to official statistics, the old classification will be used alongside KD 2025 until December 31, 2030.
Source: eKapija, 02.10.2026