The new Regulation on the Classification of Activities (Regulation), introducing the Classification of Activities 2025 (CA 2025), was published in the Official Gazette of the Republic of Serbia, No. 91/2026. The Regulation enters into force on 1 October 2026, while the new classification will become applicable as of 1 January 2027.
Of particular importance to business entities is that the Serbian Business Registers Agency (SBRA), as well as the authorities maintaining special registers, will harmonise the registered activity codes and activity descriptions ex officio and free of charge. The harmonisation will be carried out by applying the official Correspondence Table between the existing Classification of Activities 2010 (CA 2010) and CA 2025.
- The deadline for completing this harmonisation is 60 days from the date on which the Regulation enters into force. Registration will be carried out without the issuance of a separate administrative act. Following the expiry of this period and until CA 2025 becomes applicable, both the existing and the newly assigned activity codes and descriptions will be publicly available on the websites of the SBRA and other competent registers.
The new classification does not merely introduce technical changes to activity codes; it also brings significant structural changes in certain sectors, particularly in trade, information technology, digital and intermediary activities, as well as in other sectors affected by digitalisation and the development of new business models.
- A particularly noteworthy change concerns retail trade via the Internet. While CA 2010 provided for a separate code 47.91 for retail sale via mail order houses or via the Internet, under CA 2025 classification is, to a greater extent, based on the type of goods being sold rather than the sales channel itself. Consequently, the existing code 47.91 corresponds to a number of different retail activity codes under CA 2025, depending on the specific type of goods concerned.
Particular attention should be paid to cases where an existing activity code does not have a one-to-one correspondence with a code under the new classification, i.e. where one existing code corresponds to several new codes. If a business entity considers that the newly assigned code is not appropriate, it may submit a request for its amendment free of charge, but only by selecting one of the codes which, pursuant to the Correspondence Table, corresponds to its previously registered activity.
- Such request may be submitted from the date on which the harmonisation is completed, and no later than 30 days from the date CA 2025 becomes applicable. After the expiry of this period, any change of the activity code will be subject to the regular rules governing the registration and amendment of registered activity data.
- The Regulation expressly provides that the harmonisation of an activity code and description does not affect the legal continuity of the business entity, nor does it, in itself, affect the validity of existing agreements, permits, licences, approvals, certificates or other instruments issued prior to the application of CA 2025, unless otherwise provided by specific legislation.
- As of 1 January 2027, the existing Regulation on the Classification of Activities from 2010 will cease to apply. Until other regulations containing references to the previous activity descriptions and codes are harmonised, such references will be applied by reference to the corresponding activities and codes under CA 2025, in accordance with the Correspondence Table.
Download Classification of Activities 2025 (CA 2025) in PDF format by clicking HERE.
Download Correspondence Table between CA 2010 and CA 2025 in PDF format by clicking HERE.
For additional information or consultations, the Tasić & Partners team is at your disposal.