Serbia Compliance Report

Regulatory Overview

Regulatory Status

Regulators have not addressed crypto; legal status ambiguous

Key Regulator(s)

**Regulator Name, **Investor Protection

Primary Legislation

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Travel Rule

Adopted — Threshold: Implemented

Tax Reporting

Defines "virtual currency" (kriptovaluta) as a digital record of value that is not issued or guaranteed by a central bank or public authority, nor necessarily linked to a fiat currency, but is accepted by natural or legal persons as a medium of exchange and can be transferred, stored, and traded electronically.. Defines "digital token" as a digital record of value or rights that can be electronically transferred and stored.. Regulates issuance, trading, and services related to digital assets.. Provides a legal basis for the application of existing tax laws to these assets.. **Law on Digital Assets (Zakon o digitalnoj imovini):** While a direct link to the consolidated text on a government portal can be elusive, the Serbian National Bank often provides information related to its scope. You can usually find the law's text on legal information portals or the Official Gazette website (e.g., Pravno-informacioni sistem Republike Srbije - PIS RS), but these require subscription or specific searches.

Key Facts

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