Law on statutory social security contributions applicable as of January 2026
01/01/2026
- Extended application of tax benefits for newly employed persons till December 31, 2026.
Personal Income Tax Law (PIT) amendments applicable as of 1 January 2026
01/01/2026
- Extended application of tax benefits for newly employed persons till December 31, 2026.
- The non-taxable amount for salary tax calculation is increased to RSD 34,221.
Electronic Delivery Notes amendments applicable as of 1 January 2026
01/01/2026
- From 1 January 2026 – mandatory issuance and receipt of electronic delivery notes for: all public sector entities, transactions involving excise goods, carriers, transporters, and other parties involved in the movement of excise goods.
- Electronic delivery notes must be submitted, approved, and recorded before the start of transport. Non-compliance may result in penalties.
