Draft legislation was submitted to Serbia's National Assembly (parliament) on 20 November 2018 that includes new depreciation rules, the introduction of an IP regime, and other changes. The measures include:
Subject to approval, the measures apply for tax periods beginning in 2019. With respect to depreciation, the new rules will generally apply for assets acquired on or after 1 January 2019 or in the first tax periods beginning on or after 1 January 2019, with certain transition rules for assets acquired in prior periods.