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In December 2019, National Assembly of the Republic of Serbia adopted amendments to the Law on Personal Income Tax (“Official Gazette of the Republic of Serbia”, no. 24/2001… 5/2020).

Recent changes deals with the status of entrepreneurs (preduzetnik), a particular category of commercial entity, most convenient for individual small businesses and freelancers. In this regard, the Entrepreneur Independence Test has been introduced as obligation and will begin to apply starting from 1st March 2020. Continue Reading