Serbia and Covid-19: New tax measures


published on 25 March 2020 | reading time approx. 1 minute


Government of the Republic of Serbia at its session held on 20 March 2020 adopted a Regulation on Tax Measures for Mitigation of Economic Consequences Caused by the Disease Covid-19 Induced by the SARS-CoV-2 Virus



During the state of emergency the meaures prescribes following: 

  • For the amount of more or less paid taxes and incidental charges, besides interest, interest shall be calculated and paid at a rate equal to the annual reference rate of the National Bank of Serbia.
  • Taxpayers participating in deferred tax payment schemes and who do not adhere to agreed repayment plan measures will not be a subject to enforced collection procedures, starting from the installment due in March 2020, the tax authorities will not annul or terminate compulsory collection agreements and decisions and interest shall not be calculated at all on the tax debts that has been deferred, either by delaying the execution of the final tax act or by delaying payment of the tax due.

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