Tax Alert, September 2018

Rulebook on work permits

New Rulebook on work permits (“Official Gazette RS” no. 63/2018) has been published with regard to the Law on Employment of Foreigners and the recent amendments to the Law. Rulebook is in force as of 25 August 2018.

Rulebook closely prescribes the method of issuance and extension of the work permit, method of proving the fulfilment of conditions and necessary documentation for obtaining a work permit, as well as the form and substance of the work permit.

The most significant novelties are with respect to the labour market test which can now be initiated 60 days prior to the issuance of the work permit, or 10 days at the latest and necessary documentation that would need to be submitted to the National Employment Agency for the purpose of obtaining a work permit.

Regarding the documentation, when applying for intercompany movement work permit, the National Employment Agency determines if the legal entity from abroad that is assigning a natural person within intercompany movement is the founder of Serbian legal entity requesting the work permit, and if not, may request additional documentation that proves the relation between foreign and Serbian legal entity or it may decline the work permit application.

Additionally, for every work permit it would be needed to submit a notarized copy of the passport (front page and page with the approved temporary residence permit).