The Digital Assets Law has applied since June 2021; the NBS maintains the register of licensed virtual-currency providers.
Official source for regulatory status: National Bank of Serbia: Digital Assets Law, licensing and unauthorised-service notice (supports: regulatory status, regulatory framework, regulatory timeline) · Securities Commission: Law on Digital Assets (supports: regulatory status, regulatory framework, regulatory timeline)
Local review · 2026-08-17
Next review: 2026-11-17
International virtual-asset standards, crypto tax reporting framework, and adoption methodology. Local rules can change; verify with the relevant authority before acting.
Tax
Regulation
A register helps verify the named entity and stated activity. It does not validate every asset, product, or risk.
No current official national adoption figure is available to show.
No official figures are linked for this country.
Blue figures are older estimates without a verifiable official source: they are shown as context, not official data, and are not used to rank or score countries.
Europe · RSD
Use the NBS register: providing virtual-currency services without prior licensing is prohibited.
Serbia's Digital Assets Law is published.
The law begins applying and the NBS requires prior licensing for virtual-currency services.
Official source for these events: National Bank of Serbia: Digital Assets Law, licensing and unauthorised-service notice (supports: regulatory status, regulatory framework, regulatory timeline) · Securities Commission: Law on Digital Assets (supports: regulatory status, regulatory framework, regulatory timeline)
The Digital Assets Law regulates issuing, secondary trading, and services related to digital assets in Serbia. The NBS says providing virtual-currency services without prior licensing is prohibited and constitutes a criminal offence. Check the NBS's current register of virtual-currency providers; appearing there evidences the specific listed services, not the safety of a transaction or other products. Virtual currencies do not have the legal status of money or currency under the law.
Official source for this framework: National Bank of Serbia: Digital Assets Law, licensing and unauthorised-service notice (supports: regulatory status, regulatory framework, regulatory timeline) · Securities Commission: Law on Digital Assets (supports: regulatory status, regulatory framework, regulatory timeline)
Virtual-currency provider listed in the NBS register.
Virtual-currency provider listed in the NBS register.
Virtual-currency provider listed in the NBS register.
Check the linked official regulatory register or portal before choosing a provider.
Confirm tax treatment with the linked official guidance and a local professional where appropriate.
Official source for these brackets: Tax Administration: Personal Income Tax Law, digital assets, capital-gains rate and filing deadline (supports: tax treatment, tax brackets, deductions, filing deadline)
The law allows capital gains and losses to be offset under its rules; retain acquisition and transfer records.
Source: Tax Administration: Personal Income Tax Law, digital assets, capital-gains rate and filing deadline (supports: tax treatment, tax brackets, deductions, filing deadline)
120 days after the end of the quarter in which income was generated
Source: Tax Administration: Personal Income Tax Law, digital assets, capital-gains rate and filing deadline (supports: tax treatment, tax brackets, deductions, filing deadline)
The Personal Income Tax Law includes digital assets in capital gains and sets a 15% rate. Confirm your activity's treatment and any exemptions with the Tax Administration.
Official tax guidance: Tax Administration: Personal Income Tax Law, digital assets, capital-gains rate and filing deadline · Tax Administration: VAT Law, virtual-currency transfers and exchanges
| Country | Users / investors | Adoption | P2P Vol. | Status | Exchange |
|---|---|---|---|---|---|
| 🇷🇸 SerbiaYou | No official figure | No official figure | No official figure | Regulated | VESCON DOO BEOGRAD-NOVI BEOGRAD |
| 🇪🇸 Spain | No official figure | 4.8% holders (2021, Banco de Espana) | No official figure | Regulated | — |
| 🇵🇹 Portugal | No official figure | 12.0% of respondents (ECB SPACE, 2024) | No official figure | Regulated | — |
| 🇩🇪 Germany | No official figure | 6% bought or paid (Bundesbank, 2025) | No official figure | Regulated | — |
| 🇬🇧 United Kingdom | No official figure | 12% holders (2024, FCA) | No official figure | Regulated | — |
| 🇫🇷 France | No official figure | 9% holders (2025) | No official figure | Regulated | — |
| 🇮🇹 Italy | No official figure | 18% of financial decision-makers (CONSOB, 2024) | No official figure | Regulated | — |
| 🇳🇱 Netherlands | No official figure | >20% of investors (AFM, 2025) | No official figure | Regulated | — |
| 🇨🇠Switzerland | No official figure | ~6% of respondents (SNB, 2022) | No official figure | Regulated | — |
Continue your journey
Serbia vs Spain
Access analysis, tools, and a community of active traders.