September 2026 - Creative Finance

As a general rule, an invoice for the supply of goods or services is issued after the supply has been made or the service has been provided, or after an advance payment has been received. However, the VAT Law provides an exception for certain types of services, allowing an invoice to be issued before the service is actually provided.

As of January 1, 2027, the minimum wage in Serbia will increase. The minimum net hourly wage will rise to RSD 405, which is RSD 34 higher than the current rate of RSD 371 per hour.