Google Analytics – Divergence Among European Personal Data Protection Authorities

Spanish authority for personal data protection recently passed a decision rejecting one of 101 appeals filed by NOYB, privacy activist organisation, against 101 European company for using Google Analytics. You can read more about the issue of using this Google service here. Namely, this decision is the first one to reject one of the aforesaid appeals and, as such, it diverts from the position taken on this matter by competent authorities of French, Italy, Austria and Denmark. Reasons for the decision As already mentioned, the decision was passed upon a complaint lodged in relation to the use of Google Analytics,...

Electronic invoicing – Some of the Most Common Uncertainties in Practice

From January 1, 2023, the System of Electronic Invoices (“SEF”) became mandatory for all private sector entities that are liable for VAT, which means that from the aforesaid date they are required to register for using the respective service, as well as to send all invoices for goods and services to other entities that use electronic invoices through this service. What does the law prescribe? Pursuant to the Law on Electronic Invoicing (Official Gazette of RS no. 44/2021, 129/2021 and 138/2022) (“the Law”), the provisions of this regulation relating to the obligation to issue and store electronic invoices from transactions...

From January 1, 2023, manufacturing and import of cigarettes possible exclusively with self-extinguishing paper

The Rulebook on Establishment of the List of Serbian Standards regarding the General Product Safety, which was published in the Official Gazette of RS no. 20/2021 of March 10, 2021 (“the Rulebook”), entered into force on March 18, 2021, while its implementation began on June 1, 2021, except for certain provisions, which began to apply on January 1, 2023. The Rulebook has already been referred to in one of our earlier articles, which is available here. With the adoption of the Rulebook, which represents a by-law passed in relation to the Law on General Product Safety (Official Gazette of RS...

We’re expanding our team!

We are currently looking for a Legal Trainee to join the firm's team with:  University degree in Law obtained at a university in the Republic of Serbia; Excellent written and verbal communication skills; Strong interpersonal, writing and analytical skills; Keen attention to detail; Written and spoken fluency in English; Proficient use of Windows, MS Office. To apply for this position please send your CV via email to recruitment@prlegal.rs. Closing date for applications is January 31,2023. Only selected candidates will be contacted. All submissions will be treated confidentially. Please read our Privacy Policy to learn how we process your personal data.

We’re expanding our team!

We are currently looking for an Attorney at Law to join the firm's team in a capacity of an Associate with particular expertise in:  Employment Dispute Resolution Corporate/Commercial.  Candidate’s profile/experience:  University degree in Law obtained at a university in the Republic of Serbia; Serbian Bar exam; At least 2 years of working experience as an Attorney at Law in the abovementioned practice areas, after passing the Bar exam; Excellent written and spoken English; Strong computer skills; Excellent writing and analytical skills, ability to handle multiple matters with independence and sound judgment; Possess a strong work ethic and strong legal research...

Highest and Lowest Base of Contributions for 2023

In accordance with the Law on Contributions for Mandatory Social Insurance, the Ministry of Finance of the Republic of Serbia has published the amounts of the highest and lowest base of contributions for mandatory social insurance that shall be applied from January 1 until December 31, 2023. Accordingly, the lowest monthly base on which contributions for mandatory social insurance are calculated and paid amounts to 35,025 dinars. On the other hand, the highest monthly base for calculation and payment of contributions for mandatory social insurance amounts to 500,360 dinars. The highest annual base of contributions for mandatory social insurance for...

Amendments to the Law on Personal Income Tax bring important changes regarding the submission of the tax return for the annual personal income tax

In the Official Gazette no. 138/2022 from December 12, 2022, amendments to the Law on Personal Income Tax ("Law") have been introduced. Overview of the most significant amendments and supplements is presented below: Citizens shall pay their annual income tax through self-taxation system on the income generated in the calendar year, in accordance with this law, and no longer on the basis of the decision rendered by the competent tax authority; Even though the tax payer for the annual personal income tax is obliged to submit a tax return with accurate data for the realized income to the competent tax...

Amendments to the Law on Property Taxes bring a complete transfer of competence from the Tax Administration to local self-government units

In the Official Gazette no. 138/2022 from December 12, 2022, amendments to the Law on Property Taxes ("Law") have been introduced. The important note is that the provisions of the Law, in part which regulates the jurisdiction of the Tax Administration for determining inheritance and gift taxes and tax on the transfer of absolute rights, i.e. which regulates the obligation of authorities and persons to submit to the Tax Administration prescribed documents, decisions and acts related to the determination of the abovementioned forms of taxes, shall be applied until December 31, 2023. After that, starting from January 1, 2024, local...

Amendments to the Law on Contributions for Mandatory Social Insurance – Reduced Contributions Rates for Pension and Disability Insurance

In the Official Gazette of the Republic of Serbia no. 138/2022 of December 12, 2022, amendments to the Law on Contributions for Mandatory Social Insurance (“the Law”) were published. Below is a brief overview of the most significant changes. Change in the contributions base for individuals who collect a contracted remuneration It is prescribed that the contributions base for individuals who collect the contracted remuneration is the taxable income from this remuneration in accordance with the Law on Personal Income Tax. Exceptionally: contributions base for mandatory pension and disability insurance for the quarter, for persons referred to in Article 57,...

Amendments to the Law on Value Added Tax relax the moment of issuing electronic invoices

In the Official Gazette no. 138/2022 from December 12, 2022, amendments to the Law on Value Added Tax ("Law") have been introduced. Overview of important amendments to the Law is presented below: Certain events in which a foreign person who trades goods and services in the Republic of Serbia is not obliged to appoint a tax representative in the Republic of Serbia and to be registered for the obligation to pay VAT have been regulated, and it is prescribed that the aforementioned exemption from the obligation also applies to the trade of goods that are in the procedure of customs...