The Serbian corporate income taxation system provides a set of tax incentives encouraging and supporting certain types of behaviour and/or industries. The most commonly used tax incentive is tax credit for investment in fixed assets, while there are also incentives reserved for particular types of industry and regions. A diligent approach to the availability of tax incentives and their use can efficiently contribute to reduction of effective corporate income tax rate.
PwC assistance would include review of business model, products flow, documentation, and advice regarding available tax incentives and how to qualify for them. We will also support you in collecting and creating the required documentation.