# Serbian tax regulation and enforcement

> Live situation record from CLSTR: https://clstr.news/situations/serbian-tax-regulation-and-enforcement
> Updated: 2026-09-21T15:31:31.000Z. Sources: 8. Developments: 2.

In August 2026, the Association of Entrepreneurs and Businessmen of Serbia proposed reforms to the Ministry of Finance to adjust tax and VAT thresholds. The association requested increasing the annual income limit for lump-sum taxation from 6 million to 8 million dinars and raising the VAT entry threshold from 8 million to 12 million dinars. President Darko Majstorović described these requests as a “moderate correction to account for inflation and rising consumer prices.”

By September 2026, Serbian authorities arrested two suspects, M. N. and A. M., in connection with a tax fraud and money laundering scheme. Investigators found that between December 2024 and July 2025, individuals used companies to issue fictitious invoices totaling 29,000,000 dinars. The scheme, which allegedly caused 9,000,000 dinars in damages to the state budget, involved transferring funds to a beneficial owner to evade VAT and profit tax.

## Timeline

### 2026-09-21: Serbia arrests two suspects in 9 million dinar tax fraud case

Serbian police arrested two individuals for a tax fraud and money laundering scheme involving fictitious invoices that allegedly cost the state budget 9 million dinars.

6 sources. https://clstr.news/cluster/serbia-arrests-two-suspects-in-9-million-dinar-tax-fraud-case

### 2026-08-24: Serbian entrepreneurs seek higher tax and VAT thresholds

Serbian entrepreneurs are requesting an increase in the lump-sum taxation limit to 8 million dinars and the VAT threshold to 12 million dinars to account for inflation.

2 sources. https://clstr.news/cluster/serbian-entrepreneurs-seek-higher-tax-and-vat-thresholds

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Cite as: Serbian tax regulation and enforcement. CLSTR, https://clstr.news/situations/serbian-tax-regulation-and-enforcement