Possibility for legal entities registered in Serbia to donate as expenses

Possibility for legal entities registered in Serbia to deduct donations as expenses
According to Section 15 of the Law on Profit Tax of Legal Entities in Serbia (Zakon o porezu na dobit), donations made by legal entities may be recorded as expenses if the amount of the donation does not exceed 5% of the total annual income of the legal entity.

For this purpose, the donor and the recipient must enter into a contract in which the parties agree on the terms of the contract. In particular, the donor must not interfere with the journalistic work. The editors reserve the right to decide whether to accept the grant. Donors who give more than €500 will be named in our public accounts. We accept donations of up to €1,000 from a single donor.

If you would like to support our work as a legal entity, please contact us.

The fact of donating does not give the supporter to the right to edit. Anyone can suggest a topic, but the editorial team reserves the right to check the credibility of the information and the principle of public interest and to use their best professional judgment in deciding whether to pursue the suggested topic.
You can read more about our editorial guidelines here and submit your topic suggestion here.