Cómo declarar criptomonedas en Serbia
Serbia has regulated digital assets since 2021: the sale of cryptocurrencies for fiat money is taxed at 15% as capital gains, while crypto-to-crypto exchanges are not taxed.
Quick Tax Summary
- Tax type
- Capital gain
- Tipo aplicable
- 15%
- Tax-exempt minimum
- No specific tax-free minimum
- Crypto-to-crypto
- No, crypto-to-crypto exchanges are not taxed
- Staking y recompensas
- May be taxed as income
- Losses
- Offsettable against capital gains from the same year
- Filing deadline
- 30 days from sale (PP OPO declaration)
- Formularios
- Form PP OPO
- Sanciones
- Fines and interest
- Autoridad fiscal
- Tax Administration
Declare each sale
Capital gains are declared on one's own initiative within 30 days of the sale. Keep records of the purchase price.
International Information
This country is not part of the European Union, so DAC8 directive and MiCA regulation do not directly apply. Nevertheless, the international exchange of tax information (including the future OECD CARF framework) increases the traceability of platforms.
Before filing: have your history in order
The first step to a proper tax declaration is to download the complete transaction history from each platform you use. MiCA-licensed exchanges often provide ready-to-use annual reports, which significantly simplifies the filing process.
See exchanges with MiCA licenseFrequently Asked Questions
Other countries in the same region · Europe
This guide provides general information and does not constitute tax advice. Rules change frequently: always confirm details with your country's tax authority or a tax advisor.