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Croatia

Temporary Residence and Status of Digital Nomads in Croatia

A digital nomad is a third-country citizen who is employed or performs work remotely through communication technology for a personally owned or another business entity that is not registered in Croatia and does not provide goods or services in Croatia….

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Albania

Albania: Extension Deadline to File Annual Personal Income Statement

Through a normative act, the Council of Ministers of the Republic of Albania has approved the decision to extend the deadline for submitting the annual statement of personal income by two months ergo the payment of tax liability (if any tax liability arises from the…

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All Newsroom

Slovenia: Tax Law Amendments to Income Tax Act

Several Tax laws related to personal income tax and corporate income tax fields were amended since the beginning of 2021.  The legal changes adopted on 1 January 2021 had a virus-related background, affecting tax law only in a few peripheral areas.   Applications for payment…

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Bosnia and Herzegovina

Bosnia: Preliminary Laws and Excise Duties

The first draft of the Law on Excise Duties seeks to meet the criteria of the European Union, including:  -period of adjustment of taxpayers and ITA to the new rules for excise products, which will be applied by membership in…

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Albania

Albania: Official Notice on Deregistration of Fiscal Devices

Following the Fiscalization Reform which has officially started in January 2021, the General Directorate of Taxes of the Republic of Albania has issued an official announcement according to which:  “All the entities that have started issuing electronic invoices for cash transactions from a…

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Montenegro

Montenegro: New Economic Support Measures

The Government of Montenegro has announced new measures to support  the economy for the second quarter of 2021, due to the crisis caused by the Covid-19 pandemic. As announced with the implementation of support measures, since the first quarter of 2021, the government worked on the adoption of a new package of measures to support the Montenegrin economy and the citizens.  The package for the second quarter is aimed at special support for the liquidity of the economy ,as well as keeping the employment levels to meet the tourist season. The most important segment of this support package is a credit support to the economy, which will be implemented in several phases, with the aim of providing the economy with about 110 million euros of new credit funds.  The estimated  value of the new support package  is € 166,075,000.  With this new package the government has proposed and adopted…

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Georgia

Georgia Launches New Revenue Service for Individuals in the Midst of Tourism...

The tourism sector, which employs about 150,000 people, has been hit tremendously by the COVID-19 pandemic. For more than 6,000 companies linked to tourism, property tax and income tax payments were deferred for 4 months until November 1st. In addition, 2,200 hotels, with…

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Bulgaria

Bulgaria: Latest Amendments in the VAT Act

In Effect on 1 July, 2021  New changes were introduced into national VAT legislation related to the implementation of the provisions of Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112 / EC and Directive 2009/132 / EC…

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News-Serbia

Serbia: Rulebook On Interest Rates On Intercompany Loans

Impact on TP Study & Income Tax for 2021 The Ministry of Finance of Serbia has adopted the Rulebook on interest rates for 2021 that should be applied for the purposes of calculation of income taxes and also can be…

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Croatia

Croatia: Adjustments to Tourist & Forest Contribution Fees

Since the beginning of 2021, it has been questionable whether grants received to mitigate the negative consequences of COVID-19, should be included in the basis for calculating the tourist and forest contribution fees given that there was no legal basis…

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