The environmental tax, or eco-tax (ekološka taksa), is a mandatory annual fee for the protection and improvement of the environment in Serbia. Its payment is not dependent on the chosen tax system, whether it's a lump-sum system or bookkeeping.
When moving to Serbia, the first and most important step is to obtain the 'White Card' (Beli karton) — a registration of your place of residence. This document is mandatory for all foreigners. Without it, you cannot register at a new address, which would require a 'visa run' (exiting and re-entering the country) to reset your stay period.
The decision to close a sole proprietorship (preduzetnik) in Serbia raises many questions, especially for foreign citizens. Understanding the key aspects of the process from the outset will help you plan your actions and avoid unpleasant surprises.
The 'Promenu osnova rada' or 'Change of Basis' procedure is an official process designed for foreigners who already have a residence permit in Serbia based on employment (work-based residence permit) and want to additionally register and link a sole proprietorship (SP) to their residence permit.
A certificate confirming that your sole proprietorship is a tax resident of Serbia (Potvrda o rezidentnosti) is necessary for applying double taxation avoidance agreements. It is most often requested by counterparties from European Union countries and Armenia. This document confirms that you pay taxes specifically in Serbia, which exempts your partner from withholding tax at the source in their country.
You can purchase a SIM card in Serbia without any documents. However, a foreign passport is required for its full activation and use. After purchase, it is recommended to visit the operator's office to link the card to your passport.
Creating an account on Serbia's official e-Government portal, eid.gov.rs, is an important procedure that gives foreigners access to a wide range of digital services. This allows many bureaucratic issues to be resolved remotely, significantly simplifying life in the country.
Losing or damaging your biometric residence permit card is an unpleasant situation that requires a swift resolution. The document replacement procedure is standardized but has its own nuances that are important to consider. First and foremost, you must report the loss and initiate the process of issuing a new card.
Foreigners who have obtained a residence permit in Serbia are legally allowed to use their national driver's license for 12 months. This period starts from the date of the residence permit application. After one year, driving with a foreign license is considered equivalent to driving without a license, leading to fines and serious issues with insurance companies in the event of an accident.