tax reforms

Serbia’s 2027 Tax Overhaul Expands Digital Reporting and Corporate Compliance Requirements

Serbia’s National Assembly approved a broad package of tax and business-regulation measures on Aug. 31, setting the framework for significant changes to corporate compliance from 2027. The legislation covers electronic invoicing, electronic dispatch notes, fiscalisation, tax procedures, VAT, corporate income tax, excise duties, social-security contributions, free zones and carbon taxation, alongside new governance requirements for parts of the state-controlled corporate sector. Most of the provisions are scheduled to take effect on Jan. 1, 2027, leaving businesses roughly four months to…