EU integration

Serbia Tightens Corporate Compliance Rules Across Ownership, Tax, Competition and Carbon Regulation

Serbian businesses are facing simultaneous changes to beneficial ownership, corporate taxation, digital reporting, competition law and environmental taxation, creating new compliance requirements for companies and corporate groups. The regulatory changes include a new beneficial ownership regime that took effect, amendments to corporate tax rules adopted, updated requirements for electronic VAT and delivery-note systems, and deadline for certain distribution and other vertical agreements to comply with revised competition rules. The measures affect ownership documentation, investment incentives, accounting systems, commercial contracts and…