What is envisaged in the economic measures program of the Government of Serbia for support of the economy?


The Government of the Republic of Serbia, on 15 March 2020, due to the spreading of the epidemic of infectious disease COVID-19, proclaimed state of emergency, with the adoption of necessary measures that will aid in preservation of health and life of citizens. 


Also, national crisis headquarters has been formed, with the purpose of mitigating negative consequences for citizens and economy, with the priority of preservation of jobs and aid in functioning of economic subjects in emergency situations. 


uredba vlade srbije za pomoc privredi


Based on adopted economic measures in developed European countries, as well as the countries in the region, followed by recommendations of the International Monetary Fund and the European Commission, including the proposals of the domestic business associations, the Government of the Republic of Serbia adopted a program of economic measures for the support of economy (hereinafter: Program of measures). 


Next step was the adoption of Decree on Fiscal Benefits and Direct Payments to Companies in the Private Sector and monetary aid to citizens (hereinafter: Decree). All this for the purpose of mitigating the issues in the economy due to COVID-19 pandemic. This Decree defines measures including fiscal benefits and direct payments from the budget of the Republic of Serbia to companies in the private sector.


How will the companies use adopted measures?


In line with the adopted Program, measures may be utilized by companies registered in the Republic of Serbia, provided they are not public companies and not part of the financial sector.


These are:


  • Resident companies (LLCs, partnerships, limited partnerships, joint stock companies and associations of citizens)
  • Resident entrepreneurs 
  • Branches and representative offices of foreign companies


Resident companies are classified, within this Decree, as micro, small, medium and large companies. This classification is in line with accounting regulations on the date of financial statements balance from 2018. Therefore, if a company moved from medium to large group during 2019, it will be classified as medium.


Resident entrepreneurs include:


  • Entrepreneurs with self-taxation,
  • Entrepreneurs with salary payment,
  • Entrepreneurs flat-rate taxpayers,
  • Entrepreneurs farmers and
  • Entrepreneurs other persons.


Terms companies must meet to become beneficiaries of adopted measures


  • that companies did not reduce the number of employees by more than 10% starting from 15 March 2020 until the date of the Decree. This includes employees that resigned on their own and those that terminated employment by mutual consent. This does not include employees whose temporary employment contract expired after 15 March 2020. 
  • that they were founded and registered with competent authorities before 15 March 2020 (that is, if they became VAT taxpayers in the stated period)
  • in case of entrepreneurs, they were in "inactive" status starting from 15 March 2020


pomoc vlade privredi


FIRST SET OF MEASURES - Fiscal benefits for companies


Micro, small and medium companies, as well as branches and representative offices of foreign companies may delay maturity of payments (due payments) for:


  • taxes and contributions for salaries and salary compensations until 04 January 2021
  • advance payments for income tax of companies until the submission of final tax application for income tax of companies for 2020


This set of measures envisages that the contributions for mandatory social insurance, payment of which is delayed in line with the Decree, shall be considered paid, and shall refer to the rights based on health, pension and disability insurance, then, based on rights related to unemployment and based on rights on financial support of families with children. This means that, without the payments of taxes and contributions the tax cards of such companies will register lines as if such obligations were paid. But these lines will be "erased" from cards on 04 January 2021. 


Also, the plan is that resident companies, as well as branches and representative offices of foreign companies are entitled to delay payment of tax obligations, whose maturity is delayed for a maximum of 24 equal monthly installments without interest. Details on payment of such 24 installments shall be prescribed by law. Our position is that there will be a request or form submitted to the Tax Administration. 


Entrepreneur and entrepreneur farmer, who pay taxes through self-taxation, and do not pay salaries, are entitled to delay advance payments of taxes and contributions on income from independent business activity, in line with the same rules that apply to companies. 


Entrepreneurs flat-rate taxpayers are entitled to delay payment of obligations from monthly advance payments for taxes and contributions on income from independent business activity for March, April and May 2020 until 04 January 2021. They will pay obligations for these three months in 24 installments, without interest. 


SECOND SET OF MEASURES - Direct payments to private sector


Entrepreneur, entrepreneur flat-rate taxpayer, entrepreneur farmer, entrepreneur other person and companies, in line with the Decree adopted, are entitled to the payment of non-refundable funds from the budget of the Republic of Serbia in the period of three months (May, June, July). 


Payment of non-refundable funds shall be as per the following formulas. In short: number of employees x “March minimum wage”, that is, number of employees x 30367.04 dinars. Details are as follows:


  • In May 2020 - multiplication of full-time employees for whose salaries and compensations Form PPP-PD was submitted for the accounting period March 2020 and the amount of basic minimum wage for March 2020.
  • In June 2020 - multiplication of full-time employees for whose salaries and compensations Form PPP-PD was submitted for the accounting period April 2020 and the amount of basic minimum wage for March 2020.
  • In July 2020 - multiplication of full-time employees for whose salaries and compensations Form PPP-PD was submitted for the accounting period May 2020 and the amount of basic minimum wage for March 2020.


When it comes to companies classified as Large, they are also entitled to non-refundable funds (May, June, July) in line with methodology of calculation prescribed in Article 10 of the Decree of the Government of Serbia, which is not the topic of this article. 


How will be direct payments be disbursed


Payment to companies in the private sector shall be performed from a special purpose account opened with the Treasury Administration. 


On the other hand, companies are obligated to open special purpose accounts with their banks - payment of direct payments - COVID-19. In case a company has only one bank, such bank is obligated to automatically open the special purpose account for the company. 


In case a company holds accounts with several banks, using the electronic service of the Tax Administration, such company shall be obligated to open a special purpose account, by 25 April 2020 at the latest. Bear in mind that the deadline is pretty close and deliver information to your accounting department or bookkeeping agency!


How will the companies accept the use of financial benefits?


Companies accept the benefits and direct payments by submitting the Form PPP-PD and entering the payment date of 04 January 2020. This is an automatic application for all measures of fiscal benefits. This can be done during the application for March, thus receiving benefits for March, April and May, or during the application for April, thus receiving fiscal benefits for April, May and June. This can be done on subsequent applications too (for example, for May, but then they lose fiscal benefits for April, they can get only May and June). 


Companies that do not submit Form PPP-PD but that do not have employees, and are not entrepreneurs use measures in line with the provisions of the Decree. So, since there are no employees, no "minimum wage", but there is an option to pay income tax advance payment in 24 installments without entering 04 January 2021 in the PPP-PD application. These are usually LLCs or citizen associations without employees. 


Loss of entitlement to benefits – attention !


If, as of 15 March 2020 until the expiration of three months after the last payment of direct payments, the number of employees is reduced by more than 10%, the company loses the right to use prescribed benefits. The term "reduce" means that it is possible for the employee to resign, to be fired or to terminate employment by mutual agreement, but it will not include the case of expiration of the part-time employment contract after 15 March 2020. 


In this case, the company shall:


  • pay all taxes and contributions for which delay way approved, with interest, within five days at the latest from the day of termination of right to use fiscal benefits and direct payments
  • return net "minimum wage" salaries with interest,  within five days at the latest from the day of termination of right to use the aid


Prescribed penalties


If a company exercising the right to direct payments even though such right does not exist, spends the received funds inappropriately or loses the right to payments and fails to return the amount in full shall be fined by pecuniary penalty in the amount of 30-70% of received funds, not less than 500,000 dinars for a company, that is, 100,000 dinars for an entrepreneur. 


From this it can be concluded that the received funds for the payment of "minimum wage" cannot be used as refund, that is, employer that would have enough funds to pay the entire net salary to employees before the payment to the special purpose account by the state, must not do that, since, in our opinion, such payment would be considered inappropriate use of received funds. This is one of the major objections to the measures introduced by the experts and can be subject to subsequent interpretation and updating of this article. 


Also, the penalty for the responsible person in the company in violation is from 50.000 to 100.000 dinars.


In case the company in private sector uses the right to delay payment of public income even though not entitled to it, or loses such right and fails to pay them in full with interest, such company shall be fined with pecuniary penalty of 25-50% of the amount of delayed public income, not less than 250,000 dinars for the company, that is, 50,000 dinars for the entrepreneur. 


In this case the penalty for the responsible person in the company in violation is from 25.000 to 50.000 dinars.


Other important provisions


Companies that accepted the adopted measures cannot pay dividends until the end of 2020. Payment in stocks is possible. 


In case the VAT taxpayer performs, without compensation, trade of goods and services to the Ministry of Health, Republic Fund for Health Insurance or publicly owned health institution, VAT shall not be calculated and collected, while such VAT taxpayer shall be entitled to deduction of previous tax based on such trade. 


In the future period, at the end of this article , questions and answers shall expand based on comments and opinions from the public debate of professional public. Please send us your questions and comments and we will respond to them in the shortest possible term. 

Comments (24)

Marijana Markovic on 13.04.2020 13:55


Zahvaljujemo se na pomoci. Mene interesuje kakva ce biti procedura za kredit.
Razumela sam za kamatu, grejs period i rok otplate, samo nisam gde je potrebno da se aplicira.
unapred hvala


SVM SUPPORT on 14.04.2020 08:56

U toku je pručavanje svih opcija Uredbe koju poninjete, pa ćemo verovatno i na tu temu napisati poseban članak, a vas uputiti na njega.

Slavko Pejovic on 14.04.2020 14:33

Pozdrav, imam dva pitanja:

1. Ukoliko sam isplatio mart sve, i podnesem prijavu do kraja aprila, da li mogu isplatiti početkom maja punu platu zaposlenima za april, a novac koji dodje na namenski račun iskoristiti za platu za maj ?

2. Šta se dešava sa subvencijama od 65% i 75% ? Ako se na prijavu stavi datum iz januara kao što stoji u uredbi, da li ćemo izgubiti pravo na refundaciju za tog zaposlenog ako se subvencija ne produži (trenutno je do kraja decembra) jer se praktično zahtev za refundaciju za ta tri meseca može podneti tek nakon 04.10. svejedno iako platimo porez ranije i budemo u pretplati ?



SVM SUPPORT on 16.04.2020 06:59

@Slavko Pejovic,
1. Na žalost ne može tako. Država (a to potvrđuju i tumačenja stručne javnosti) insistiraju na tome da se sredstva na namenskom računu troše namenski za davanja neto plate zaposlenima, i to: davanje za mart 2020. godine, da se iskoristi za dodatak plate za mart, a ako je mart plaćen u potpunosti, onda da se iskoristi za dodatak plate za april.
Davanje za april 2020. godine, da se iskoristi za dodatak plate za april, a ako je mart isplaćen u celosti pre 10.04. onda kao dodatak plate za maj.
Davanje za maj 2020. godine, da se iskoristi za dodatak plate za maj, a ako je mart isplaćen u celosti pre 10.04. onda kao dodatak plate za jun.
2. Prema našem mišljenju, unošenjem datuma 04.01.2021 u PPPPD prijavu za zaposlene koji koriste subvencije od 65% - 75% ne gubi se pravo na refundaciju za te zaposlene, iako se unošenjem ovog datuma odlaže dospelost obaveza za poreze i doprinose na zarade. Za očekivati je da će zbog forsiranih mera propisanih ovom Uredbom zakonodavac naknadno produžiti subvencije po ovom kriterijumu tj. važiće i nakon 31.12.2020, koji je trenutni rok važnosti.

Nikola Stojanovic on 14.04.2020 14:35

ja sam paušalac, ali sam se u medjuvremenu dodatno i zaposlio. Nisam ništa nikog obaveštavao i i dalje i sa agencije plaćam sve poreze kao i ranije. Da li ću i ja dobiti ovu pomoć ?



SVM SUPPORT on 16.04.2020 07:05

@Nikola Stojanović,

Kao paušalac nemate prava na direktna davanja (iznos minimalca), jer ste u radnom odnosu u drugoj firmi. Ali imate pravo na odlaganje plaćanja akontacije poreza i doprinosa za mart, april i maj, do 04.01.2020. godine.

Marko Matic on 15.04.2020 19:50


Mi smo imali u planu da zaposlimo jos ljudi, i sad nekako zelimo da zaposlimo jos ljudi. Da li znate da li ce ovo vaziti i za novozaposlene ako povecamo broj zaposlenih?



SVM SUPPORT on 16.04.2020 07:11

@Marko Milic,
Važiće direktna davanja i odlaganje poreza i doprinosa i za novozaposlene, srazmeno broju meseci od kad su zaposleni. Npr. ako je zaposlen u aprilu, direktna davanja može dobiti samo za deo aprila i za ceo maj.

Zeljko on 15.04.2020 19:52

Preduzetnik sam kojinje firmunstavio u mirovanje 18marta. Iz prilozenog shvatam da sticem pravo na pomoc od 3 minimalca i da ne moram da se prijavljujem vec sam automatski u sistemu posto imam poslovni racun samo kod jedne banke.
Ononsto me interesuje je sta drzava ocekuje od nas nakon dobijenih minimalaca? Da li moramo da ponovo aktiviramo firmu u nekom roku i po aktiviranju sa li se od nas ocekuje da budemo aktivni 24 meseca posto se olacanje obaveza rapodeljuje jednako na 24meseca? I da li obaveza mozemo da platimo u kracem toku?


SVM SUPPORT on 16.04.2020 07:18

1. Ne mora da se aktivira firma nakon ovih mera. Preduzetnik može biti u statusu mirovanja dokle želi. Uredbe se odnose na odlaganje poreza i doprinosa i na dobijanje minimalaca za mart, april i maj, a nakon toga, bar za sada, sve se dešava po normalnim pravilima.

2. Firmu možete staviti van statusa mirovanja kad god želite. Jednom kad firmu aktivirate, ne morate da budete aktivni 24 meseca, pošto ste preduzetnik, čak i da ugasite preduzetničku radnju, moraćete da platite ove doprinose kao fizičko lice na tih 24 rate (maksimalno, a može i manje).
Obaveze možete platiti na 24 rate, a možete ih platiti i u manje rata. Način otplate će biti naknadno definisan.

Dragan Nedeljkovic on 16.04.2020 07:28

Zanima me kako se prijavljuju preduzetnici paušalci? Da li se odnosi na sve paušalce uredba o uplati minimalca i da li znate kada se očekuju prve uplate? Kako će znati da li je paušalac prihvatio pdredbe ili će to raditi automatski za sve na evidenciji, pošto paušalci ne podnose PPP-PD?


SVM SUPPORT on 16.04.2020 08:06

@Dragan Nedeljković,
Po našem mišljenju, obzirom da paušalci koji nemaju zaposlene ne podnose PPPPD prijavu, mišljenja smo da su svi paušalci automatski prijavljeni na program mera (sem ako imaju više od jednog bankovnog računa, u kom slučaju se moraju prijaviti do 25.04 koja banka će biti primalac davanja tj. minimalaca).

Dragana Rajković on 16.04.2020 20:34

Ako firma ima porodilju kojoj uskoro ističe bolovanje i ne planira se produženje radnog odnosa, da li se ona računa u broj radnika koji napuštaju firmu po ovim novim merama?


Admin sajta on 18.04.2020 10:39


Prema našem mišljenju, porodilja kojoj se završava porodiljsko odsustvo je sve vreme u radnom odnosu kod poslodavca, samo joj je status takav da nije mogla da radi. Ovakve osobe se računaju u ukupan broj zaposlenih. Ako je porodilja zaposlena na neodređeno vreme, onda ona ulazi u taj zbir zaposlenih za koje poslodavac mora da vodi računa da mu broj zaposlenih ne padne za više od 10%. Poslodavac koji bi raskinuo ugovor o radu nakon povratka porodilje na rad bi na taj način umanjio broj zaposlenih i povećao šansu da mu broj zaposlenih padne iznad tih 10%, odnosno, ako ima manje od 10 zaposlenih, već bi izgubio pravo na direktna davanja i na fiskalne pogodnosti.

Drugim rečima, pažljivo sa otpuštanjem porodilja koje su zaposlene na neodređeno vreme!

Tamara Nikolić on 17.04.2020 10:59

Da li preduzetnik paušalac, mora da na sajtu E porezi da popuni stavku IPB, da bi mu po osnovu mere bespovratne pomoći u iznosu martovske minimalne neto zarade, uplata izvršila od države na namenski račun? U ovom slučaju preduzetnik paušalac ima samo jedan tekući račun.


Admin sajta on 18.04.2020 10:41

@Tamara Nikolić,
Po našem mišljenju ne mora, ali obzirom da su različiti stavovi stručne javnosti po ovom pitanju: "Kako paušalac koji nema zaposlenih prihvata mere fiskalnih pogodnosti i davanja?", naša preporuka je da paušalac popuni IPB, ako mu je isti dostupan na sajtu ePorezi ili neka to uradi preko poreskog punomoćnika (uglavnom knjigovođe ili pravnika).

Natalija Uroševic on 26.04.2020 12:47

Paušalac preduzetnik, tj. njegovo poslovanje je direktno pogođeno ovom situacijom, odnosno njegov nalogodovac u inostranstvu mu je zbog svojih gubitaka otkazao dalju saradnju. I on sad prinuđen da nađe bilo kakvo zaposlenje jer je bez prihoda. Zaposlio se 21.04. u jednoj doo firmi. A preduzetničku radnju će ubrzo ili zatvoriti ili staviti u status mirovanja. Pitanje je kakva on sad ima prava i obaveze. Da li ima pravo na direktna davanja kao preduzetnik i do kad, jer od 21.04. je zaposlen u drugoj firmi. Da li taj novi doo poslodavac ima pravo na bespovratna novčana sredstva za isplatu zarade za njega? I da li ima uslov do kad mora da bude u radnom odnosu kod njega.


Admin sajta on 26.04.2020 14:29

@Natalija Djordjevic,
1. Paušalac nema pravo na direktna davanja, jer kako vidimo, nije otišao u status mirovanja još uvek (a to je uslov za paket mera pomoći paušalcu).
2. Novi d.o.o. ima pravo na bespovratna novčana sredstva za isplatu zarade za novozaposlenog.
3. Po sadašnjim propisima, morao bi da bude zaposlen do (otprilike) kraja oktobra 2020. godine, samo ako bi njegovim odlaskom iz firme broj zaposlenih kod poslodavca u d.o.o. pao za više od 10% u odnosu na 15.03.2020. godine. U suprotnom, zaposleni može da ide kad hoće iz firme i ni poslodavac ni zaposleni neće trpeti nikakve finansijske negativne posledice.

Irena Kovacevic on 07.05.2020 08:54

Zamolila bih vas za pomoc u tumacenju problema povodom uredbe.
Konkretno moj slucaj je sledeci. Opredelili smo se za drzavna davanja, 15.03. imala sam 6 radnika. Zaposlili smo 9.04. jos jednog, tako da u aprilu imamo 7 radnika. Medjutim, jedna radnica koja je na porodiljskom, 5.05. je dala otkaz jer je nasla novo radno mesto i prekinula porodiljsko. Tako da ce ukupan broj zaposlenih u maju mesecu ponovo biti 6, Da li mi gubimo prava na direktna davanja u ovom slucaju? Smemo li sad uopste da podizemo sredstva sa namenskog racuna? Hvala unapred.


Admin sajta on 14.05.2020 16:20

@Irena Kovačević,
Ne gubite pravo na davanja. 15.03. ste imali 6 radnika, na PPP-PD obrascu za plate za mart ste imali 6 radnika. Broj trenutnih radnika je takođe 6. Niste pali ispod 10% od 6, dakle imate pravo na davanja.
Samo još jedno preciziranje: Sredstva sa namenskog računa ne smete da "podižete". Smete samo da ih preusmerite na tekuće račune zaposlenih.

Marina Savić on 11.08.2020 08:15

15.03.2020 smo imali 93 zaposlena. Na današnji dan 83. od toga, 10 su prekinuli radni odnos na neodređeno ili sporazumom (ulaze u smanjenje), a 7 su istekli ugovori na određeno vreme koji su zaključeni pre 15.03.2020 (ne ulaze u smanjenje). Takođe, imali smo 9 prijava. Moje pitanje je da li tih 9 prijava "pokriva" 9 odjava, pa računajući tako nemamo smanjenje od 10%? Ili računamo pogrešno?


Admin sajta on 07.09.2020 15:37

@Marina Savić,

Da, prema našem mišljenju tih 9 prijava "pokriva" 9 od onih 10 prekinutih radnih odnosa. Tako da se broj zaposlenih shodno uredbi smanjio samo za 1, jer se ovih 7 ne računaju u broj zaposlenih za koje se računa smanjenje.
Tako da , da, nemate smanjenje zaposlenih veće od 10%.

BILJANA on 23.09.2020 11:49

Molim vas da mi odgovorite da li preduzetnik ima pravo na direktnu pomoc za zaposlenog radnika koji je stupio u radni odnos 01.07.20.godine.



Admin sajta on 24.09.2020 12:15

Po našem mišljenju, nema pravo.

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