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Amendments to the Company Law
The Law on Amendments to the Company Law (“Official Gazette of the RS” no. 19/2025 – hereinafter “Amendments”) came into force on 14 March 2025 and will be applied as of 1 January 2027. The Amendments were adopted in accordance…

01.04.2025.

New Law on the Central Register of Ultimate Beneficial Owners
The new Law on the Central Register of Ultimate Beneficial Owners (“Official Gazette of the Republic of Serbia” No. 19/2025, hereinafter: “Law”) enters into force on March 14, 2025. Most of its provisions will take effect after 18 months, i.e….

12.03.2025.

The Artificial Intelligence Act: Start of Implementation of Certain provisions, Practical Guidance for Non-EU Companies, and Regulation of AI in Serbia
Considering that the implementation of certain significant provisions of the European Union’s Artificial Intelligence Act begins in February 2025, this article provides an overview of the regulation, practical guidance for companies outside the EU to ensure compliance, as well as…

30.01.2025.

Amendments to the Law on Value Added Tax
The Law on Amendments to the Law on Value Added Tax (“Official Gazette of the RS”, No. 94/2024, the “Law”) came into force on December 15, 2024. For the most part the Law will start to apply as of January…

27.12.2024.

Amendments to the Energy Law
The Law on Amendments to the Energy Law (“Official Gazette of RS”, No. 94/2024 – hereinafter the “Law”), came into force on December 6, 2024; however, the start of implementation of certain provision is stayed until the end of 2028….

12.12.2024.

Draft Law on Amendments to the Law on Energy
The Ministry of Mining and Energy has published a draft of the Law on Amendments to the Law on Energy (the “Law”). A public debate is currently underway, taking place from 21 August to 10 September, after which the Ministry…

05.09.2024.

ESG Reporting: A Global Imperative
ESG (Environmental, Social, and Governance) reporting has evolved into one of the key components in achieving corporate well-being due to its impact on the companies themselves and all stakeholders. In addition to the financial report, companies are expected to include…

20.03.2024.

Carbon Border Adjustment Mechanism
In May 2023, the European Parliament and Council adopted Regulation (EU) 2023/956 establishing a carbon border adjustment mechanism (hereinafter “CBAM” or the “CBAM Regulation”). CBAM is designed to apply the same carbon costs to imported products as would be incurred…

19.02.2024.

Start of Implementation of the Regulation on Electronic Archival Activities
On 1 January 2024 begins the implementation of the Regulation on Electronic Archival Activities [full title: Decree on Regulation of Unique Technical and Technological Requirements and Procedures for the Storage and Protection of Archival Material and Documentary Material in Electronic…

06.11.2023.

Amendments to the Energy Law
The latest amendments to the Energy Law (hereinafter the “Law”), published in the Official Gazette of RoS no. 62/23, primarily focus on a clear unbundling i.e. independence of transmission system operators from generator and supplier of electricity and/or gas, whose…

16.08.2023.