Bylaws Archive

Regulation on harmonization of the Customs Tariff nomenclature

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Regulation on Harmonization of the Customs Tariff Nomenclature for the 2021 (“RS Official Gazette”, No 147/2020)

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Regulation on harmonization of the Customs Tariff nomenclature for the 2020 („Official Gazette of the RS“, No 85/19, 13/20 and 76/20) – consolidated text by the Ministry of finance

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Regulation on harmonization of the Customs Tariff nomenclature for the 2020 („Official Gazette of the RS“, No 85/19 and 13/20) – consolidated text by the Ministry of finance

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Regulation on harmonization of the Customs Tariff nomenclature for 2020 (“Official Gazette of the RS”, No 85/2019)

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Regulation on harmonization of the Customs Tariff nomenclature for the 2019 („Official Gazette of the Republic of Serbia“, Nos 97/18, 34/19 and 50/19)

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Regulation on harmonization of the Customs Tariff nomenclature for the 2019

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Regulation on harmonization of the Customs Tariff nomenclature for the 2018, “Official Gazette of the RS”, No. 10/18 – consolidated text

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Decision оn the Conditions of Reducing the Customs Duties on Certain Goods (“Official Gazette of the RS”, Nos 28/15, 57/15, 113/15 and 60/16)

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Decision on the Conditions of Reducing the Customs Duties on Certain Goods (“Official Gazette of the RS”, No. 28/15, 57/15, 113/15, 60/16, 80/16, 108/16, 115/16 and 104/2018)

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Decision on the Conditions of Reducing the Customs Duties on Certain Goods („Official Gazette of the RS”, No 27/19) - applicable as of 17 June 2019

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Decision on Seasonal Customs Duty Rates on the Import of Certain Agricultural Products (Official Gazette of the RS, No. 27/10, 97/11, 105/15 and 105/16), consolidated text by the Ministry of Finance

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Decision on the conditions and manner of reducing the customs duties on certain goods and exemption of certain goods from customs duties in 2020 (“Official Gazette of the RS”, No. 94/2019)

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Decision on the Conditions and Manner of Reducing the Customs Duties on Certain Goods and Exemption of Certain Goods From Customs Duties in 2019 (“Official Gazette of the RS”, No. 104/2018, 13/2019, 30/2019)

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Decision on the Conditions and Manner of Reducing the Customs Duties on Certain Goods and Exemption of Certain Goods From Customs Duties in 2019 (“Official Gazette of the RS”, No. 104/2018, 13/2019, 30/2019, 38/2019)

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Decision on the conditions and manner of reducing the customs duties on certain goods and exemption of certain goods from customs duties in 2016 (“Official Gazette of the RS”, No. 105/15)

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Decision on the Conditions and Manner of Reducing the Customs Duties on Certain Goods and Exemption of Certain Goods From Customs Duties in 2019 (“Official Gazette of the RS”, No. 104/2018, 13/2019)

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Decision on the Conditions and Manner of Reducing the Customs Duties on Certain Goods and Exemption of Certain Goods From Customs Duties in 2017 (“Official Gazette of the RS”, No. 105/16)

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Decision on the conditions for reducing the customs duties on certain goods (“Official Gazette of the RS”, Nos. 27/19, 29/19 and 94/19) - Consolidated version

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Decision on the Conditions and Manner of Reducing the Customs Duties on Certain Goods and Exemption of Certain Goods From Customs Duties in 2018 (“Official Gazette of the RS”, No. 115/17, 23/18 and 56/18) – consolidated text by the Ministry of Finance

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Decision on the Conditions and Manner of Reducing the Customs Duties on Certain Goods and Exemption of Certain Goods From Customs Duties in 2018 (“Official Gazette of the RS”, No. 115/17 and 23/18) – consolidated text by the Ministry of Finance

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Regulation on harmonization of the Customs Tariff nomenclature for the 2018 ("Official Gazette of the Republic of Serbia", Nos 109/17, 10/18 and 56/18) - consolidated text by the Ministry of Finance

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Regulation on harmonization of the Customs Tariff nomenclature for the 2018, "Official Gazette of the Republic of Serbia", Nos 109/17 and 10/18 – consolidated text by the Ministry of Finance

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Decision on the Conditions and Manner of Reducing the Customs Duties on Certain Goods and Exemption of Certain Goods From Customs Duties in 2018, “Official Gazette of the RS”, No. 115/17

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The Regulation on harmonization of the Customs Tariff nomenclature for the 2016 („Official Gazette of the Republic of Serbia“, Nos 98/15 and 50/16)

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The Regulation on harmonization of the Customs Tariff nomenclature for the 2017 ("Official Gazette of the Republic of Serbia", Nos 97/16 and 17/17)

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Regulation on customs-approved treatment of goods („The Official Gazette of the RS“, Nos. 93/2010 … 44/2016) - consolidated text with amended annexes by the Ministry of Finance

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Decree on the kind, quantity and value of goods on which import duties are not payable, deadlines, conditions and procedure for exercising the right to exemption from import duties („Official Gazette of the RS”, No. 48/10)

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Regulations on payment of certain taxes through Tax Collection Register ("Official Gazette of the Republic of Serbia", No. 61/2003)

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Regulation on property tax determination tax return forms (“Official Gazette of the Republic of Serbia”, No. 139/2004, 63/2007 and 09/2009

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Regulations on the manner and procedure for obtaining tax incentive for employing people with a disability (“Official Gazette of the Republic of Serbia”, No. 72/2006)

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Decree with respect to more detailed conditions, criteria and elements for flat rate taxation of taxpayers on self-employment income (“Official Gazette of the Republic of Serbia”, Nos. 65/01, 45/02, 47/02, 91/02, 23/03, 16/04, 76/04 and 31/05)

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Regulation on execution of the Law on Value Added Tax in the AP of Kosovo and Metohija while UN Security Council Resolution No 1244 is effective (“Official Gazette of the Republic of Serbia”, No. 15/2005)

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Regulation on criteria for determining what is considered to be predominant exports in terms of Law on Value Added Tax (“Official Gazette of the Republic of Serbia”, No. 124/2004 and 27/2005)

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Tariff scale on premium and reimbursement fees for the official counselor – an attorney in the tax procedure (“Official Gazette of the Republic of Serbia”, No. 55/2004)

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Regulation on the filling tax applications and tax return electronically (“Official Gazette of the Republic of Serbia”, No. 127/2003)

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Regulation on VAT number assigning to legal entities, enterpreneurs and other entities whose registration is in charge of the business registers agency (“Official Gazette of the Republic of Serbia”, No. 32/09 and 70/10)

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Rulebook defining the equipment and structures for performing an economic activity and the manner of making adjustments to the input tax deduction for the equipment and structures for performing an economic activity (“Official Gazette of the Republic of Serbia”, No. 67/2005)

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Rules on determining what is meant by taking and using the goods that are the part of taxpayer’s operating assets, by providing services and any other turnover without any compensation, and on determining the common quantities of business samples and presents of minor value (“Official Gazette of the Republic of Serbia”, No. 114/2004)

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Rules on determining newly built construction objects and economically divisible units within those objects whose first transfer of right of disposal is subject to VAT taxation (“Official Gazette of the Republic of Serbia”, No. 105/2004)

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The Decision on seasonal duty rates on the import of certain agricultural products (Official Gazette of the RS, No. 27/10, 97/11 and 105/15)

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Rules on the method and procedure of asserting the right to tax relief for employing persons above 45 years of age (“Official Gazette of the Republic of Serbia”, No. 72/06)

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Rules on the contents of the tax balance sheet and other issues relevant to the method of determining personal income tax on self-employment income (“Official Gazette of the Republic of Serbia”, No. 140/04)

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Regulations on the manner and procedure for obtaining tax incentive for employing trainees and people under 30 years of age (“Official Gazette of the Republic of Serbia”, No. 72/06)

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Rulebook on the form and content of application for VAT taxpayer registration, procedure of registration and exclusion from the register and form and content of VAT tax application (“Official Gazette of the RS”, No. 94/2004, 108/2005, and 120/2008) – consolidated text

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Regulation оn determining goods and services turnover which is taxed at a special rate of VAT (“Official Gazette of the Republic of Serbia", Nos 108/2004, 130/2004, 140/2004, 65/2005, and 63/2007) – consolidated text

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Regulation оn the procedure for exercising realization of vat tax exemtpions with deductable and nondeductable input taxes (“Official Gazette of the Republic of Serbia", Nos. 124/2004, 140/2004, 27/2005, 54/2005, 68/2005, 58/2006, 112/2006, and 63/2007) – consolidated text

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Regulations on tax application form for withholding tax and related contributions calculated and paid by a physical person as a taxpayer (“Official Gazette of the Republic of Serbia”, No. 11/05)

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Regulations on the manner of determination, payment and recording of the withholding tax and on the contents of aggregate tax return for calculated and paid withholding tax („Official Gazette of the Republic of Serbia”, No. 137/04 and 82/06) – consolidated text

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Regulation on determining the transfer of all assets or part of property, with or without fee, or as a deposit, which is not considered as supply of goods and services in terms of Law on Value Added Taxes (“Official Gazette of the Republic of Serbia”, No. 67/2005)

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Rules on the method and procedure for calculating tax on earnings in the event of tax base reduction (“Official Gazette of the Republic of Serbia”, Nos. 116/06 and 37/07) – consolidated text

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Regulation on the process of replacing the goods within warranty period that is not considered as supply of goods and services according to the Law on Value Added Tax (“Official Gazette of the Republic of Serbia”, No. 67/2005)

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Regulation on the determination of cases with no obligation of issuing an invoices and on accounts in which certain information can be omitted (“Official Gazette of the Republic of Serbia”, Nos 105/2004, 140/2004, and 67/2005) – consolidated text

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Regulations on tax application forms for determination of personal income taxes (“Official Gazette of the Republic of Serbia, Nos. 7/04, 19/07, 20/10, and 23/10) – consolidated text

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Regulation on form, content and running records of VAT (“Official Gazette of the Republic of Serbia ", Nos. 107/2004 and 67/2005)- consolidated text

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Regulation on method of property tax base determination over real estate rights (“Official Gazette of the Republic of Serbia”, No. 38/2001 and 45/2004)

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Rules on Calculation and Correction of Proportional Tax Deduction (“Official Gazette of the Republic of Serbia”, No. 67/2005)

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Rulebook on identification of goods that are considered works of art, collectible objects and antiquities („Official Gazette of the Republic of Serbia”, No. 105/2004)

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Rulebook on procedure for exercizing the right to value added tax refund and on manner and procedure of value added tax refund and reimboursement (“Official Gazette of the Republic of Serbia”, No. 107/2004, 65/2005 and 63/2007)

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Regulations оn the form of a collective tax return on settled and paid profit tax upon deduction on incomes realized by non-resident taxpayers – legal entities (“Official Gazette of the RS”, No. 116/2004 and 20/2010) - consolidated text

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Ordinance on the manner and procedure of determining the amounts of the most popular prices of cigarettes, cigars, cigarillos, smoking tobacco and other tobacco products (“Official Gazette of the RS”, Nos. 49/05, 116/06, 22/09 and 41/09) - consolidated text

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Ordinance on the quantity of outlay (ullage, wastage/spillage, damage breakages) not subject to excise duty (“Official Gazette of the Republic of Serbia”, Nos. 137/04 and 109/09) - consolidated tex

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Ordinance on the appearance of the control excise stamp, the kind of data printed on the stamp, and the manner and procedure of stamp approval and issuance, of keeping records of the stamps approved and issued and of labelling cigarettes and alcoholic beverages (“Official Gazette of the Republic of Serbia”, Nos. 137/04, 11/05, 29/05, 56/05, 75/05, 88/05 and 108/06) – consolidated text

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The Regulation on harmonization of the Customs Tariff nomenclature for the 2016 ("Official Gazette of the Republic of Serbia", Nos 98/15)

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Decision on Determination of Goods Exempt From Import Duty - consolidated text (“Official Gazette of the RS”, Nos. 124/12, 106/13, and 143/14)

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Decision on conditions and manner of reduction of the customs duties on certain goods and exemption of certain goods from the customs duties in 2015 (“Official Gazette of the RS”, No. 140/14)

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The Regulation on harmonization of the Customs Tariff nomenclature for the 2015 - consolidated text ("Official Gazette of the Republic of Serbia", Nos 130/14 and 143/14)

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The Regulation on harmonization of the Customs Tariff nomenclature for the 2015

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Regulation on harmonization of the customs tariff nomenclature for the 2014, ("Official Gazette of the RS", Nos 107/13, 119/13, 64/14 and 73/14( - consolidated text

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The Regulation on harmonization of the Customs tariff nomenclature for 2014, (“OG RS” 107/13 and 119/13) - consolidated text

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The Regulation on the type, quantity and value of goods exempt from the payment of import duties, on time limits, conditions, and procedures for exercising the right to exemption from the payment of import duties, “OG RS” 48/10, 74/11 and 63/13 - consolidated text

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The Regulation on customs approved treatment of goods (“OG RS” 93/10 and 63/13) - consolidated text

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Regulation on special conditions for the circulation of goods with APKM, (“OG RS” 86/10, 61/13 and 111/13) – consolidated text

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The Decision on the conditions and manner of reducing customs duties on certain goods and exemption of certain goods from customs duties in 2014, “OG RS” 106/13

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The Decision on determination of goods exempt from import duty, (“OG RS” 124/12 and 106/13) – consolidated text

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The Decision on seasonal duty rates on the import of certain agricultural products, (“OG RS” 27/10 and 97/11) - consolidated text

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Decision on the requirements for and way of reducing the customs duty on some goods and exemption of some goods from customs duty in 2011 (“Official Gazette of the RS”, No. 97/2010)

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Rulebook on Joint Criteria and Standards for Setting Up and Functioning of the Financial Management and Control in the Public Sector („Official Gazette of the RS“, No. 82/2007)

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Rulebook on Joint Criteria for Organising and the Standards and Methodological Instructions for Performing Internal Audit in the Public Sector („Official Gazette of the RS“, No. 82/2007)

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The Regulation on Terms, Manners and Procedure of Exam-sitting for Acquiring a Title of Certified Internal Auditor in Public Sector („Official Gazette of the RS“, No. 46/2009)

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Regulation on detailed terms and conditions of collection and payment and the other non-resident related to current or capital transactions („Official Gazette of the RS“ No. 112/2006)

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Regulation on detailed terms and conditions for transfer of receivables and payables arising from foreign trade transactions of a resident („Official Gazette of the Republic of Serbia“ No. 112/2006)

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Regulation on detailed terms and conditions for controlling foreign currency operations of residents and non-residents („Official Gazette of the Republic of Serbia“ No. 112/2006 and 39/2010) – consolidated text

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Ordinance on the Procedure for the sale of Insurance Companies Capital by Public Tender („Official Gazette of the RS“, No. 42/2006 and 86/2006)

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Regulation on General Conditions for Issue and Sale of Short-Term State Securities in the Primary Market („Official Gazette of the RS“, No. 6/2009, 8/2009, and 32/2010) - consolidated text

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Regulation on General Conditions for Issue and Sale of State Securities in the Primary Market („Official Gazette of the RS“, No. 71/2005)

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The regulation on application of international public sector accounting standards („Official Gazette of the RS“, No. 49/2010)

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Regulation on Sub-Account Plan of Treasury Department consolidated account („Official Gazette of the RS“, No. 42/2010)

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Regulation on terms and method of public revenues accounts management and allocation of funds in these accounts („Official Gazette of the RS“, Nos. 20/2007, 25/2007, 37/2007, 63/2007, 25/2008, 50/2008, 3/2009, 26/2009, 37/2009, 64/2009, 110/2009, 11/2010, 31/2010, and 40/2010)

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Decree on the requirements for and way of applying the on-border measures of intellectual property rights protection (“Official Gazette of the RS”, No. 86/10) (.zip)

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Regulation on customs-approved treatment of goods ("Official Gazette of the RS”, No. 93/2010) (.zip)

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Regulations on tax application form for calculated and paid withholding tax and social security contributions borne by income recipient (“Official Gazette of the Republic of Serbia, No. 128/2003)

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CONTENT AND PROCEDURE OF KEEPING RECORDS BY MANUFACTURERS OF TOBACCO PRODUCTS

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CONTENT, KINDS OF DATA AND THE METHOD OF KEEPING THE REGISTER OF MANUFACTURERS OF ALCOHOLIC BEVERAGES

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Regulation on Rules and Procedure for State Aid Notification

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Regulation on Rules for State Aid Granting

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Rulebook on Cross-Border Transfer of Currency and Other Bearer Negotiable Instruments Declaration (“Official Gazette of the RS”, No. 78/2009)

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Rulebook on Methodology for Implementing Requirements in Compliance with the Law on the Prevention of Money Laundering and Terrorism Financing (“Official Gazette of the RS”, Nos. 7/2010 and 41/2011) – consolidated text

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Regulation on General Conditions for the Issuance and Sale of Government Securities in the Primary Market (“Official Gazette of the RS”, No. 100/2014)

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Rulebook on Joint Criteria for Organisation and Standards and Methodological Instructions for the Conduct and Reporting of Internal Audit in The Public Sector

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Decision on the requirements for and way of making some goods exempt from customs duty (“Official Gazette of the RS”, Nos. 27/10, 51/10, and 88/10)

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Decision determining the goods on which import duties are not payable (“Official Gazette of the RS, Nos. 27/10 and 48/10)

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Decision on the kind, amount and way of paying reimbursement for customs office services (“Official Gazette of the RS”, No. 83/10)

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Decree on the requirements for trading goods with Autonomous Province of Kosovo and Metohija (“Official Gazette of the RS”, No. 86/10)

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Decision on seasonal customs duty rates on the import of certain agricultural products (“Official Gazette of the RS”, No. 27/10)

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Bylaw on the calcution and payment of excise duties, the type, content and manner of record keeping, data delivery and excise accounting (“Official Gazette of the RS”, No. 3/05, 54/05, 36/07, 63/07, and 53/09) – consolidated text

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Bylaw on the content of the tax balance sheet and other matters of importance to the method of determining corporate profit tax (“Official Gazette of the Republic of Serbia”, No. 139/2004)

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Bylaw on the content, kinds of data and the method of keeping the register of sellers of liquefied natural gas for powering motor vehicles („Official Gazette of the RS”, No. 63/2007)

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Regulations on the content of the tax return for the settlement of profit tax on incomes realized by non-resident taxpayers – legal entities on the basis of capital profit (“Official Gazette of the RS”, No. 20/2010)

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Regulations on the content of a tax return for company profit tax settlement („Official Gazette of the RS”, No. 139/2004, 19/2005, 15/2006, and 59/2006)

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Regulations on the method of distribution of permanent assets per groups and the method of establishment of depreciation for tax purposes (“Official Gazette of the RS”, No. 116/2004)

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Bylaw on the more specific terms, manner and procedure of realizing the right to refund of paid excise duty on other oil derivatives under article 9. paragraph 1. item 3) of the excise duty law which are used for industrial purposes (“Official Gazette of the Republic of Serbia”, No. 51/05)

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Regulations оn the method of expression of incomes and expenditures for the purpose of the establishment of the profit realized by a non-resident taxpayer's permanent business unit in the territory of the Republic of Serbia (“Official Gazette of the RS”, No. 38/2001 and 19/2007)

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Bylaw on the exact conditions, manner and procedure of obtaining exemption from excise duty on products sold by manufacturers or importers to diplomatic and consular offices and international organizations, as well as on oil derivatives sold under international agreements (“Official Gazette of the Republic of Serbia”, No. 41/09)

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Decision on the amounts of the most popular prices and minimum excise duties for tobacco products (“Official Gazette of the Republic of Serbia”, No. 53/10)

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Bylaw on the manner and procedure of obtaining excise licences, their renewal and revocation, the manner and control of conveying products from and to excise warehouses and keeping records in excise warehouses (“Official Gazette of the Republic Serbia”, No. 41/09)

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Bylaw on the list of other oil derivatives obtained from oil fractions with distillation ranges of up to 380ºС („Official Gazette of the Republic of Serbia”, No. 63/07)

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Bylaw on the conditions of obtaining the right to refund of excise duty paid on diesel fuel, the manner and procedure of obtaining the refund, the conditions for obtaining authorization for the distribution of deisel fuel, and on the required quantity standards for the drive of tractors (“Official Gazette of the Republic of Serbia”, Nos. 3/05, 5/05, 63/07 and 23/08)

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Bylaw on the more specific conditions, manner and procedure of exercising the right to refund of excise duty paid on oil derivatives under article 9. paragraph 1. items 1) and 2) of the Excise Duty Law, sold to buyers from the territory of the autonomous province of Kosovo and Metohija (“Official Gazette of the Republic of Serbia”, Nos. 54/05 and 88/08)

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The Overview of the published Commission Regulations concerning classification of certain goods in the Combined Nomenclature

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The Regulation on conditions and manner of application of measures for the protection of intellectual property rights on the border, “OG RS” 86/10 and 28/12

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Regulation on customs-approved treatment of goods („The Official Gazette of the RS“, Nos. 93/2010 … 1082017) - consolidated text by the Ministry of Finance