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First establish which investment category applies
The NBS-hosted Foreign Exchange Operations Law considers the investment and management relationship. Its direct-investment definition includes specified company/branch transactions and some long subordinated financing; a share purchase or parent loan cannot be classified from one percentage alone.
Article 11 treats outward direct-investment payments by residents as freely executed in accordance with foreign-trade law. That limited payment provision does not complete reporting or every other requirement. Later capital contributions and shareholder loans need their own classification.
Report the balance and movements for the quarter
The NBS decision makes the reporting entity responsible for accuracy and supporting records. The linked guidance specifies quarterly DI-2, due no later than ten days after the reporting period ends. Confirm the current form and delivery instructions for the actual quarter.
Report amounts in U.S. dollars using the official middle exchange rate on the period’s last day. Reconcile the investment balance and transactions to the books. The transfer confirmation describes a payment; its amount and bank rate do not automatically supply the required period-end figures.
Scope
- The English law consolidation includes 2025 amendments; the Serbian original governs. Actual investment eligibility, current-quarter instructions, foreign-trade/credit/account conditions, Serbian taxes and U.S. requirements remain separate.
Next step
Classify the actual investment and arrange the applicable quarter’s DI-2 reporting, deadline and period-end conversion.
Sources & review notes
National Bank of Serbia
Passage, dates and research notes
statute · Article 2(17), Articles 10–11 and 37; 2025 amendment chain
Payment and transfer of capital under outward direct investment by resident legal
Official English consolidation includes 19/2025. Read definition, capital/direct-investment and reporting provisions and 2025 transitional text. English translation is explanatory; Serbian original governs. Article 11 references foreign-trade law, so freely executed payment does not establish complete expansion clearance.
National Bank of Serbia
Passage, dates and research notes
regulation · Decision sections 1–2,4–7 and 2015 repeal footnote
direct investment by residents abroad
Complete two-page text read. 2015 repeal footnote affects specified other categories; it does not remove the named resident direct-investment report. Current NBS statistics legislation index links this decision and DI-2 guidance. No inference that a bank transfer submits the resident report.
National Bank of Serbia
Passage, dates and research notes
regulation · Guidelines sections 1–4; DI-2, currency conversion and ten-day submission
using DI-2 Form, quarterly
Complete two-page currently linked English instructions read; quarterly balance and transactions, USD at official period-end middle rate and no later than ten days after period end. Recheck the live form, reporting channel and instructions for the actual quarter.
Detailed rule records (1)
Article 11’s outward-payment treatment does not remove reporting. Current NBS-linked guidance specifies DI-2 balance/transaction reporting quarterly, USD at the reporting period’s final-day official middle rate, submitted no later than ten days after period end. Retain accounting support for accuracy.
Serbia: Law on Foreign Exchange Operations, consolidated through 19/2025 Serbia: reporting requirements in respect of foreign operations Serbia: DI-2 quarterly report guidanceKeep this reading in your learning library.
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