January 2026 - Creative Finance

According to the Law on Personal Income Tax, new standardized expense amounts have been published, directly affecting tax and contribution obligations.

For all entrepreneurs operating under the flat-rate (paušal) system, the Serbian Tax Administration has already calculated taxes and contributions for 2026.

Revenues and expenses form the basis for determining a company's financial performance. Proper recognition of revenue is crucial for accurate accounting and reporting.

The Tax Administration of the Republic of Serbia has issued a notice regarding the submission of tax returns for calculated contributions to mandatory social security for founders or members of companies, using form PP OD-O, submitted ex officio.