Tax calendar, news and reminders for company owners, entrepreneurs and other taxpayers for January – Part 2

Here are a few important reminders and pieces of news that company owners, company directors, finance/accounting departments and other taxpayers should be mindful of in December 2019 / January 2020:

1. REGULATION on the tax return for withholding tax  

• Stipulates that separate tax returns should be submitted for tax refunds relating to new employees.
• Adjusted tax return codes for the latest amended PIT legislation.

2. REGULATION on the method for determining and correcting the proportional tax deduction  

3. REGULATION on incentives for investors to produce audiovisual works in the Republic of Serbia  

4. REGULATION on the form and content of the application for registration of VAT taxpayers, the procedure for registration with and deletion from the records and on the form and content of the VAT tax return   

5. REGULATION on the determination of cases where there is no obligation to issue invoices and invoices in which certain data may be omitted  

• Stipulates invoicing for services relating to periodical technical support for software and hardware usage (invoices could be issued before the service rendered, and the date of rendered services is not a mandatory element of the invoice).
• Stipulates sale through gift cards and vouchers.
• Additional stipulations relating to issuing invoicing by the receiver of goods and services in terms of later changed invoiced amount.
• More details about the use of FR forms in retail (FR form replaces cash register receipt in some cases).

6. REGULATION on transfer pricing and out-of-reach methods for determining the price of transactions between related parties 

7. REGULATION on the content of the tax balance and other issues of importance for the method of determining corporate tax 

8. REGULATION on the content of the tax return for the calculation of corporate tax 

9. LAW approving the Agreement between the Government of the Republic of Serbia and the Government of the United States of America with a view to improving the harmonization of tax regulations at international level and the application of FATCA regulations 

10. NOTICE of the date of entry into force of the Agreement between the Republic of Serbia and the Republic of Greece on social security and the Administrative Arrangement for the implementation of the Agreement between the Republic of Serbia and the Republic of Greece on social security

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