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Antares

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Around 18 billion euros will be invested throughout Serbia in more than 300 projects by 2027, as part of the 'Leap into the future - Serbia 2027' program. We will build and renovate schools, health facilities, highways, roads, expressways, BIO4 campus. It is a much broader program than the Expo project itself

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eAkcize

Javne nabavke 2024

Пројекти

Издавање акцизних маркица

ПИМИС

Јавне набавке 2023.

Другостепени порески и царински поступак

Имовинско-правни послови

Interna akta - arhiva

Sprečavanje korupcije

садноиа

masdi0aodmo

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Национална комисија за рачуноводство

Other

Serbian MAP Guidance

Arhiva podzakonskih akata – doprinosi, akcize, takse

Arhiva podzakonskih akata – budzet i javni dug

Arhiva podzakonskih akata – porezi na dobit, imovinu, dohodak građana, upotrebu, držanje i nošenje dobara, premije neživotnih osiguranja

Arhiva podzakonskih akata – PDV

Arhiva podzakonskih akata – ostalo

Arhiva podzakonskih akata – igre na sreću

Arhiva podzakonskih akata – carine

Arhiva podzakonskih akata – finansijski sistem

Arhiva podzakonskih akata – poreski postupak, fiskalne kase

Informacije od javnog značaja

Građanski budzet

Kontrola javnih sredstava - Prijave nepravilnosti

Kontrola javnih sredstava

AFKOS

Budzetska inspekcija

Civic budget

Fiscal strategy

Local authority

Budget users

Regulations in development

Drafts and suggestions

Public hearings

Archive of bylaws - COVID19

Bylaws

Laws

International treaties and agreements confirmed

Interviews

News

Recruitment - competitions

Memorandum on the Budget

Videos

Gallery

Recommended fiscal and social discount rate and recommended length of reference period

Public Financial Management Reform Program (PFM)

Economic Reform Program (ERP)

Fiscal Strategy

Capital projects

Overview from RINO

International Accounting Standards and International Standards on Auditing

Elections

Public Invitations

Opinions and explanations

Macroeconomic data

Acting upon the requests of legal entities for obtaining the consent of the Government for performing the activities referred to in Article 7, 22. and 33 of the Law on Foreign Exchange Transactions

Issuing approval for performing factoring work

Real estate appraisers

Exam for obtaining the title of certified internal auditor in the public sector

Conducting trainings and consultations in financial management and control (FMC) and internal audit

Giving consent to a legal entity to apply a business year that differs from a calendar year

Public procurement 2021

Renewal of the audit license

Issuance of an audit permit

Issuance of auditing licenses

Acting on requests for apartments purchases

Legal assistance in the procedure of realisation of alimony claims from abroad

Giving expert opinion

Providing information of public importance

Double taxations treaties

Bills proposals

Decisions

Ratified international treaties and agreements

Rulebooks

Ordinances

Instructions for donations payments

Economic measures to help the economy and citizens

Republic of Serbia Government Decisions

COVID - 19

Regulation on Harmonization of the Customs Tariff Nomenclature for 2023 („Official Gazette of the RS”, Nos 132/22 and 141/22-corr.) – consolidated text by the Ministry of Finance

Bylaws Archive

Regulation on Harmonization of the Customs Tariff Nomenclature for the 2021 (“RS Official Gazette”, No 147/2020)

Regulation on harmonization of the Customs Tariff nomenclature for the 2020 („Official Gazette of the RS“, No 85/19, 13/20 and 76/20) – consolidated text by the Ministry of finance

Regulation on harmonization of the Customs Tariff nomenclature for the 2020 („Official Gazette of the RS“, No 85/19 and 13/20) – consolidated text by the Ministry of finance

Regulation on harmonization of the Customs Tariff nomenclature for 2020 (“Official Gazette of the RS”, No 85/2019)

Regulation on harmonization of the Customs Tariff nomenclature for the 2019

Regulation on harmonization of the Customs Tariff nomenclature for the 2018, “Official Gazette of the RS”, No. 10/18 – consolidated text

Decision оn the Conditions of Reducing the Customs Duties on Certain Goods (“Official Gazette of the RS”, Nos 28/15, 57/15, 113/15 and 60/16)

Decision on the Conditions of Reducing the Customs Duties on Certain Goods (“Official Gazette of the RS”, No. 28/15, 57/15, 113/15, 60/16, 80/16, 108/16, 115/16 and 104/2018)

Decision on the Conditions of Reducing the Customs Duties on Certain Goods („Official Gazette of the RS”, No 27/19) - applicable as of 17 June 2019

Decision on Seasonal Customs Duty Rates on the Import of Certain Agricultural Products (Official Gazette of the RS, No. 27/10, 97/11, 105/15 and 105/16), consolidated text by the Ministry of Finance

Decision on the conditions and manner of reducing the customs duties on certain goods and exemption of certain goods from customs duties in 2020 (“Official Gazette of the RS”, No. 94/2019)

Decision on the Conditions and Manner of Reducing the Customs Duties on Certain Goods and Exemption of Certain Goods From Customs Duties in 2019 (“Official Gazette of the RS”, No. 104/2018, 13/2019, 30/2019)

Decision on the Conditions and Manner of Reducing the Customs Duties on Certain Goods and Exemption of Certain Goods From Customs Duties in 2019 (“Official Gazette of the RS”, No. 104/2018, 13/2019, 30/2019, 38/2019)

Decision on the conditions and manner of reducing the customs duties on certain goods and exemption of certain goods from customs duties in 2016 (“Official Gazette of the RS”, No. 105/15)

Decision on the Conditions and Manner of Reducing the Customs Duties on Certain Goods and Exemption of Certain Goods From Customs Duties in 2019 (“Official Gazette of the RS”, No. 104/2018, 13/2019)

Decision on the Conditions and Manner of Reducing the Customs Duties on Certain Goods and Exemption of Certain Goods From Customs Duties in 2017 (“Official Gazette of the RS”, No. 105/16)

Decision on the conditions for reducing the customs duties on certain goods (“Official Gazette of the RS”, Nos. 27/19, 29/19 and 94/19) - Consolidated version

Decision on the Conditions and Manner of Reducing the Customs Duties on Certain Goods and Exemption of Certain Goods From Customs Duties in 2018 (“Official Gazette of the RS”, No. 115/17, 23/18 and 56/18) – consolidated text by the Ministry of Finance

Decision on the Conditions and Manner of Reducing the Customs Duties on Certain Goods and Exemption of Certain Goods From Customs Duties in 2018 (“Official Gazette of the RS”, No. 115/17 and 23/18) – consolidated text by the Ministry of Finance

Regulation on harmonization of the Customs Tariff nomenclature for the 2018 ("Official Gazette of the Republic of Serbia", Nos 109/17, 10/18 and 56/18) - consolidated text by the Ministry of Finance

Regulation on harmonization of the Customs Tariff nomenclature for the 2018, "Official Gazette of the Republic of Serbia", Nos 109/17 and 10/18 – consolidated text by the Ministry of Finance

Decision on the Conditions and Manner of Reducing the Customs Duties on Certain Goods and Exemption of Certain Goods From Customs Duties in 2018, “Official Gazette of the RS”, No. 115/17

The Regulation on harmonization of the Customs Tariff nomenclature for the 2016 („Official Gazette of the Republic of Serbia“, Nos 98/15 and 50/16)

The Regulation on harmonization of the Customs Tariff nomenclature for the 2017 ("Official Gazette of the Republic of Serbia", Nos 97/16 and 17/17)

Regulation on customs-approved treatment of goods („The Official Gazette of the RS“, Nos. 93/2010 … 44/2016) - consolidated text with amended annexes by the Ministry of Finance

Decree on the kind, quantity and value of goods on which import duties are not payable, deadlines, conditions and procedure for exercising the right to exemption from import duties („Official Gazette of the RS”, No. 48/10)

Regulations on payment of certain taxes through Tax Collection Register ("Official Gazette of the Republic of Serbia", No. 61/2003)

Regulation on property tax determination tax return forms (“Official Gazette of the Republic of Serbia”, No. 139/2004, 63/2007 and 09/2009

Regulations on the manner and procedure for obtaining tax incentive for employing people with a disability (“Official Gazette of the Republic of Serbia”, No. 72/2006)

Decree with respect to more detailed conditions, criteria and elements for flat rate taxation of taxpayers on self-employment income (“Official Gazette of the Republic of Serbia”, Nos. 65/01, 45/02, 47/02, 91/02, 23/03, 16/04, 76/04 and 31/05)

Regulation on execution of the Law on Value Added Tax in the AP of Kosovo and Metohija while UN Security Council Resolution No 1244 is effective (“Official Gazette of the Republic of Serbia”, No. 15/2005)

Regulation on criteria for determining what is considered to be predominant exports in terms of Law on Value Added Tax (“Official Gazette of the Republic of Serbia”, No. 124/2004 and 27/2005)

Tariff scale on premium and reimbursement fees for the official counselor – an attorney in the tax procedure (“Official Gazette of the Republic of Serbia”, No. 55/2004)

Regulation on the filling tax applications and tax return electronically (“Official Gazette of the Republic of Serbia”, No. 127/2003)

Regulation on VAT number assigning to legal entities, enterpreneurs and other entities whose registration is in charge of the business registers agency (“Official Gazette of the Republic of Serbia”, No. 32/09 and 70/10)

Rulebook defining the equipment and structures for performing an economic activity and the manner of making adjustments to the input tax deduction for the equipment and structures for performing an economic activity (“Official Gazette of the Republic of Serbia”, No. 67/2005)

Rules on determining what is meant by taking and using the goods that are the part of taxpayer’s operating assets, by providing services and any other turnover without any compensation, and on determining the common quantities of business samples and presents of minor value (“Official Gazette of the Republic of Serbia”, No. 114/2004)

Rules on determining newly built construction objects and economically divisible units within those objects whose first transfer of right of disposal is subject to VAT taxation (“Official Gazette of the Republic of Serbia”, No. 105/2004)

The Decision on seasonal duty rates on the import of certain agricultural products (Official Gazette of the RS, No. 27/10, 97/11 and 105/15)

Rules on the method and procedure of asserting the right to tax relief for employing persons above 45 years of age (“Official Gazette of the Republic of Serbia”, No. 72/06)

Rules on the contents of the tax balance sheet and other issues relevant to the method of determining personal income tax on self-employment income (“Official Gazette of the Republic of Serbia”, No. 140/04)

Regulations on the manner and procedure for obtaining tax incentive for employing trainees and people under 30 years of age (“Official Gazette of the Republic of Serbia”, No. 72/06)

Rulebook on the form and content of application for VAT taxpayer registration, procedure of registration and exclusion from the register and form and content of VAT tax application (“Official Gazette of the RS”, No. 94/2004, 108/2005, and 120/2008) – consolidated text

Regulation оn determining goods and services turnover which is taxed at a special rate of VAT (“Official Gazette of the Republic of Serbia", Nos 108/2004, 130/2004, 140/2004, 65/2005, and 63/2007) – consolidated text

Regulation оn the procedure for exercising realization of vat tax exemtpions with deductable and nondeductable input taxes (“Official Gazette of the Republic of Serbia", Nos. 124/2004, 140/2004, 27/2005, 54/2005, 68/2005, 58/2006, 112/2006, and 63/2007) – consolidated text

Regulations on tax application form for withholding tax and related contributions calculated and paid by a physical person as a taxpayer (“Official Gazette of the Republic of Serbia”, No. 11/05)

Regulations on the manner of determination, payment and recording of the withholding tax and on the contents of aggregate tax return for calculated and paid withholding tax („Official Gazette of the Republic of Serbia”, No. 137/04 and 82/06) – consolidated text

Regulation on determining the transfer of all assets or part of property, with or without fee, or as a deposit, which is not considered as supply of goods and services in terms of Law on Value Added Taxes (“Official Gazette of the Republic of Serbia”, No. 67/2005)

Rules on the method and procedure for calculating tax on earnings in the event of tax base reduction (“Official Gazette of the Republic of Serbia”, Nos. 116/06 and 37/07) – consolidated text

Regulation on the process of replacing the goods within warranty period that is not considered as supply of goods and services according to the Law on Value Added Tax (“Official Gazette of the Republic of Serbia”, No. 67/2005)

Regulation on the determination of cases with no obligation of issuing an invoices and on accounts in which certain information can be omitted (“Official Gazette of the Republic of Serbia”, Nos 105/2004, 140/2004, and 67/2005) – consolidated text

Regulations on tax application forms for determination of personal income taxes (“Official Gazette of the Republic of Serbia, Nos. 7/04, 19/07, 20/10, and 23/10) – consolidated text

Regulation on form, content and running records of VAT (“Official Gazette of the Republic of Serbia ", Nos. 107/2004 and 67/2005)- consolidated text

Regulation on method of property tax base determination over real estate rights (“Official Gazette of the Republic of Serbia”, No. 38/2001 and 45/2004)

Rules on Calculation and Correction of Proportional Tax Deduction (“Official Gazette of the Republic of Serbia”, No. 67/2005)

Rulebook on identification of goods that are considered works of art, collectible objects and antiquities („Official Gazette of the Republic of Serbia”, No. 105/2004)

Rulebook on procedure for exercizing the right to value added tax refund and on manner and procedure of value added tax refund and reimboursement (“Official Gazette of the Republic of Serbia”, No. 107/2004, 65/2005 and 63/2007)

Regulations оn the form of a collective tax return on settled and paid profit tax upon deduction on incomes realized by non-resident taxpayers – legal entities (“Official Gazette of the RS”, No. 116/2004 and 20/2010) - consolidated text

Ordinance on the manner and procedure of determining the amounts of the most popular prices of cigarettes, cigars, cigarillos, smoking tobacco and other tobacco products (“Official Gazette of the RS”, Nos. 49/05, 116/06, 22/09 and 41/09) - consolidated text

Ordinance on the quantity of outlay (ullage, wastage/spillage, damage breakages) not subject to excise duty (“Official Gazette of the Republic of Serbia”, Nos. 137/04 and 109/09) - consolidated tex

Ordinance on the appearance of the control excise stamp, the kind of data printed on the stamp, and the manner and procedure of stamp approval and issuance, of keeping records of the stamps approved and issued and of labelling cigarettes and alcoholic beverages (“Official Gazette of the Republic of Serbia”, Nos. 137/04, 11/05, 29/05, 56/05, 75/05, 88/05 and 108/06) – consolidated text

The Regulation on harmonization of the Customs Tariff nomenclature for the 2016 ("Official Gazette of the Republic of Serbia", Nos 98/15)

Decision on Determination of Goods Exempt From Import Duty - consolidated text (“Official Gazette of the RS”, Nos. 124/12, 106/13, and 143/14)

Decision on conditions and manner of reduction of the customs duties on certain goods and exemption of certain goods from the customs duties in 2015 (“Official Gazette of the RS”, No. 140/14)

The Regulation on harmonization of the Customs Tariff nomenclature for the 2015 - consolidated text ("Official Gazette of the Republic of Serbia", Nos 130/14 and 143/14)

The Regulation on harmonization of the Customs Tariff nomenclature for the 2015

Regulation on harmonization of the customs tariff nomenclature for the 2014, ("Official Gazette of the RS", Nos 107/13, 119/13, 64/14 and 73/14( - consolidated text

The Regulation on harmonization of the Customs tariff nomenclature for 2014, (“OG RS” 107/13 and 119/13) - consolidated text

The Regulation on the type, quantity and value of goods exempt from the payment of import duties, on time limits, conditions, and procedures for exercising the right to exemption from the payment of import duties, “OG RS” 48/10, 74/11 and 63/13 - consolidated text

The Regulation on customs approved treatment of goods (“OG RS” 93/10 and 63/13) - consolidated text

Regulation on special conditions for the circulation of goods with APKM, (“OG RS” 86/10, 61/13 and 111/13) – consolidated text

The Decision on the conditions and manner of reducing customs duties on certain goods and exemption of certain goods from customs duties in 2014, “OG RS” 106/13

The Decision on determination of goods exempt from import duty, (“OG RS” 124/12 and 106/13) – consolidated text

The Decision on seasonal duty rates on the import of certain agricultural products, (“OG RS” 27/10 and 97/11) - consolidated text

Decision on the requirements for and way of reducing the customs duty on some goods and exemption of some goods from customs duty in 2011 (“Official Gazette of the RS”, No. 97/2010)

Rulebook on Joint Criteria and Standards for Setting Up and Functioning of the Financial Management and Control in the Public Sector („Official Gazette of the RS“, No. 82/2007)

Rulebook on Joint Criteria for Organising and the Standards and Methodological Instructions for Performing Internal Audit in the Public Sector („Official Gazette of the RS“, No. 82/2007)

The Regulation on Terms, Manners and Procedure of Exam-sitting for Acquiring a Title of Certified Internal Auditor in Public Sector („Official Gazette of the RS“, No. 46/2009)

Regulation on detailed terms and conditions of collection and payment and the other non-resident related to current or capital transactions („Official Gazette of the RS“ No. 112/2006)

Regulation on detailed terms and conditions for transfer of receivables and payables arising from foreign trade transactions of a resident („Official Gazette of the Republic of Serbia“ No. 112/2006)

Regulation on detailed terms and conditions for controlling foreign currency operations of residents and non-residents („Official Gazette of the Republic of Serbia“ No. 112/2006 and 39/2010) – consolidated text

Ordinance on the Procedure for the sale of Insurance Companies Capital by Public Tender („Official Gazette of the RS“, No. 42/2006 and 86/2006)

Regulation on General Conditions for Issue and Sale of Short-Term State Securities in the Primary Market („Official Gazette of the RS“, No. 6/2009, 8/2009, and 32/2010) - consolidated text

Regulation on General Conditions for Issue and Sale of State Securities in the Primary Market („Official Gazette of the RS“, No. 71/2005)

The regulation on application of international public sector accounting standards („Official Gazette of the RS“, No. 49/2010)

Regulation on Sub-Account Plan of Treasury Department consolidated account („Official Gazette of the RS“, No. 42/2010)

Regulation on terms and method of public revenues accounts management and allocation of funds in these accounts („Official Gazette of the RS“, Nos. 20/2007, 25/2007, 37/2007, 63/2007, 25/2008, 50/2008, 3/2009, 26/2009, 37/2009, 64/2009, 110/2009, 11/2010, 31/2010, and 40/2010)

Regulations on tax application form for calculated and paid withholding tax and social security contributions borne by income recipient (“Official Gazette of the Republic of Serbia, No. 128/2003)

CONTENT AND PROCEDURE OF KEEPING RECORDS BY MANUFACTURERS OF TOBACCO PRODUCTS

CONTENT, KINDS OF DATA AND THE METHOD OF KEEPING THE REGISTER OF MANUFACTURERS OF ALCOHOLIC BEVERAGES

Regulation on Rules and Procedure for State Aid Notification

Regulation on Rules for State Aid Granting

Rulebook on Cross-Border Transfer of Currency and Other Bearer Negotiable Instruments Declaration (“Official Gazette of the RS”, No. 78/2009)

Regulation on harmonization of the Customs Tariff nomenclature

Bylaws

Regulation on Harmonization of the Customs Tariff Nomenclature for 2023 („Official Gazette of the RS”, Nos 132/22 and 141/22-corr.) – consolidated text by the Ministry of Finance

Bylaws Archive

Regulation on harmonization of the Customs Tariff nomenclature for 2022 („Official Gazette of the RS“, Nos 121/21 and 18/22) – consolidated text by the Ministry of Finance