Under the Foreign Exchange Operations Law, certain export and import transactions involving goods and services for which payment has not been received or made within a period exceeding one year from the date of export or import are treated as commercial credits and loans. The same applies to goods and services paid for or received in advance that have not been exported or imported within a period exceeding one year from the date of payment.

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.