Compliance
Serbia Raises Administrative Fees for Tax Certificates and Deferrals: How It Affects Businesses
From July 1, 2026, Serbia’s Tax Administration increased fees for tax certificates, deferrals, and other administrative services—here’s what those changes are and how taxpayers should adapt.
By NomadicTax Research Team • 5-8 min read • August 24, 2026
## New Fee Structure Starting July 1, 2026
Per the Serbian Tax Administration (**Poreska uprava**), as of **1 July 2026**, new amounts for Republic administrative fees apply under the Law on Republic Administrative Fees. ([purs.gov.rs](https://www.purs.gov.rs/en/Bureau-for-Information/News/4608593/notification-of-changed-amounts-of-the-republic-administrative-fee.html?utm_source=openai)) For example:
| Service | New Fee Amount |
|---|---|
| Requesting a **tax certificate** | 860 dinars total (430 request + 430 certificate) |
| Deferring payment of owed taxes | 1,170 dinars (430 request + 740 decision) |
| Confirmation of residency (for tax treaties) | 2,340 dinars for individuals; 6,410 dinars for legal entities |
| Appeal against a Tax Administration decision | 2,640 dinars |
| Copying an act/document per half-sheet | 550 dinars |
These changes come into force by law, aligning with the Official Gazette regulations. ([purs.gov.rs](https://www.purs.gov.rs/en/Bureau-for-Information/News/4608593/notification-of-changed-amounts-of-the-republic-administrative-fee.html?utm_source=openai))
## Implications for Businesses and Taxpayers
- **Higher costs for basic administrative actions**: Even simple certificates now come with steeper fees.
- **Planning required**: Many businesses request deferrals or certificates as routine; budget accordingly.
- **Legal entities vs individuals**: Particularly steep increases for legal persons in services like residency confirmations tied to double taxation treaties.
## What You Should Do
- **Audit your recurring administrative expenses**: Identify how often you request certificates, deferrals, etc. and estimate annual increased costs.
- **Bundle requests when possible**: Grouping tasks may reduce frequency of payment of some fees.
- **Adjust service provider agreements** (accountants, legal service firms) to reflect increased fees; you may need to revise contracts.
- **Check whether any exemptions apply**: Some fees may be waived or reduced depending on status (non-profit, small businesses, etc.). Review the law closely.
## Example Scenario
Suppose *Company Y*, a Serbian legal entity, regularly seeks confirmation of residency for its subsidiary’s treaty benefits. Previously, that cost might have been lower; now they’d pay **6,410 dinars**. If they need certificates for multiple years or jurisdictions, this can become a material cost. Likewise, if cash flow issues lead to requests for deferrals, expect **1,170 dinars** per deferral request.
## Key Takeaways
- Adjust your **internal budgets** to absorb higher administrative fees.
- Build **process efficiencies**: request forms in bulk, centralize administrative functions.
- Stay aware of your entitlements; some fee categories may allow reductions.
- Monitor for additional legislative changes—official fee tables can continue to update annually.
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With cost pressures mounting, even modest fee increases can bite. Early planning and internal controls will help mitigate the impact of these new administrative costs.