Department for Calculating Earnings

The Department for Calculating Earnings is in charge of planning necessary resources and calculation of earnings and other personal incomes of employees in accordance with the Labor Law, Law on Public Enterprises, Labor regulations and Regulation on manner and control of calculation of earnings payment in public enterprises, calculation of compensation for persons recruited from outside the Enterprise for performance of temporary jobs occurring in course of the Enterprise’s business life, calculation and payment of tax liabilities, social and pension contributions, submission of adequate tax declarations on earnings and paid leave benefits, preparation of documents on rights deriving from social insurance of employees and others who receive personal incomes in the Enterprise.

Department for Accounting Affairs

The Department for Accounting Affairs is in charge of organizing the flow of accounting documents in the Enterprise, collection of accounting documents and their control in accordance with the accounting regulations, recording of business changes in Enterprise’s accounting books, making adequate calculations and reports based on accounting books and other sources of information, and delivering of calculations and reports to competent authorities, keeping of accounting books, accounting documents and financial reports.

In addition to regular annual reports, the Department prepares monthly reports adapted to the chart of accounts, with the purpose of easier tracking of performance of CTA, form 5, status report on arrears, i.e. unsettled liabilities of the Enterprise.

Department for Financial Affairs

The Department for Financial Affairs is in charge of operations related to adequate disposal of financial resources so as to defray expenses and liabilities of the Enterprise,   the inspection of legality and formal correctness of documentation for payment realization, financial operations through dinar and foreign currency accounts at business banks and Treasury Administration, preparation of daily reports on revenue situations on all grounds, periodic reporting, preparation of payment orders and submission of relevant documents to bookkeeping entering, correct calculation of the Enterprise’s liabilities on the grounds of value added tax.

Department for Commercial Affairs

The Department for Commercial Affairs performs the following activities: invoicing fees to obligees as determined by the contract, monitoring, and realization of collecting fees, namely: billboard placing fees, advertising boards, notification or advertising devices along the state road, i.e. on any other land used by the state road manager, rental fees for a portion of the road land strip or any other land used by the state road manager, fees relating installation of the water supply system, sewerage, power lines, electronic communication network, and the like on the state road; monitoring the collection of fees for state road usage by vehicles registered abroad; invoicing discarded reclaimed asphalt and cobblestones. It prepares reminders and documents for court procedures, cooperates with competent tax and municipal institutions, and responsible Sector within the Enterprise.


 Pursuant to Article 186, Paragraph 1, Item 5 of the Law on Fees for the Usage of Public Goods („Off. Gazette RS“, nos. 95/2018, 49/2019, 86/2019 – harm. din. amount., 156/2020 – adjusted harm. din. amount., 15/2021 - adjusted harm. din. amount. and 15/2023- harm. din. amount.), the fee for state road usage for vehicles registered abroad is being collected. In accordance with the Article of this Law, the payer of the fee for the usage of roads by foreign vehicles is the owner of a freight vehicle, i.e. a set of vehicles, and the owner of a bus registered abroad that use the state road.

Determination and collection of a fee for the state road usage by vehicles registered abroad are performed by the Customs Administration on border-crossing or other places where monitoring is carried out, and the fee is paid when a vehicle is crossing the border.

Exemption: Pursuant to Article 209 of the Law, no fee is payable for:

  1. motor vehicles transporting medical equipment in emergency situations, especially in cases of natural disasters and humanitarian needs,
  2. in accordance with international agreements and other international by-laws concluded for the purpose of implementing, according to the principle of reciprocity.

The Law on Fees for the Usage of Public Goods, Appendix 10, Table 13, prescribes the amounts of fees, laid down in EUR, as follows:

Trucks and trailers, per each gross ton kilometer – EUR 0,0027

Buss per each vehicle-kilometer:
- For vehicle with 23 seats – EUR 0,0286
- For vehicle over 23 seats – EUR 0,0366

Trailer for luggage belonging to passengers traveling with the bus drawing a trailer is considered to be a component part of the bus.

ico-adobe - Decision on the fee for state road usage for foreign vehicles

The Law on Roads („Off. Gazette RS“, nos.41/2018 i 95/2018 – other law) in Article 2, Paragraph 1, Item 2, defines "public road" as a road that fulfills the criteria for classification by the relevant authority and which the relevant authority has proclaimed as such. In the Rulebook on State Roads Classification ("Off. Gazette RS", nos. 105/2013, 119/2013, and 93/2015), the state roads in the territory of the Republic of Serbia have been classified as I and II category state roads.

The Law on the Usage of Public Goods ("Off. Gazette RS", nos.95/2018, 49/2019, 86/2019 – harmonized din. amount, 156/2020 – adjusted harm. din. amount, 15/2021 adjusted harm. din. amount and 15/2023 – harmonized din. amount) Article 186, Paragraph 1, Items 2, 4, and 6, prescribe the fees which are to be paid for the usage of the public roads as follows:

  • annual fees:

billboard placing fees, advertising boards, notification or advertising devices along the state road, i.e. on any other land used by the state road manager, rental fees for a portion of the road land strip or any other land used by the state road manager;

  • one-time fee:

fees relating installation of the water supply system, sewerage, power lines, electronic communication network, and the like on the state road.

The determined annual fees are paid in twelve equal monthly installments, by the 15th of the month for the previous month, based on the contract concluded with the Public Enterprise Roads of Serbia. The one-time fee is paid once, upon conclusion of the contract.

The amounts of these fees are prescribed in Appendix 10 of the Law on the Usage of Public Goods.

The Law on Roads, in Article 19, Paragraph 1, Item 1, defines the fee for public road usage as one of the sources for financing construction, reconstruction, maintenance, and protection of the public road.

ico-adobe - Decision on the amount of fees for state road usage (Official Gazette of RS, No.16, 06.03.2009)

ico-adobe - Law on Public Roads

For more information on the collection of prescribed fees, complaints and objections, you may call the telephone numbers of the Department for Commercial Affairs:
+381 11 30 84 282, 30 84 251, 30 84 244, 30 84 272, 30 84 210


Department for Planning, Development, Investment Operations and Foreign Loans

Department for Planning, Development, Investment Operations and Foreign Loans deals at length with preparation of documentation necessary for making of investment decisions and their implementation, which are monitored throughout a year.  It prepares annual Business Program, financial plans, strategic plans concerning development of road industry, reports on investments in the road industry and reports on realization of the Business Program. It keeps records of utilization and repayment of loans provided by domestic and foreign banks, and it prepares documentation for withdrawal of fund from foreign loans.

The Business Program of the PE “Roads of Serbia” for 2017, which was approved by the Serbian Government on 15 December 2016, was amended once, and the Program on amendment to the Business Program for 2017 was passed on 4 August 2017. Quarterly reports are submitted in accordance with the Rulebook on forms for quarterly reports on realization of annual, i.e. triennial Business Programs of the public enterprises. Provisions referred to in Article 2 of the Rulebook regulate the forms as integral parts of every quarterly report. The forms which are submitted quarterly are as follows:

1)  Form 1     Income statement
2)  Form 1A   Balance sheet
3)  Form 1B   Cash flow statement
4)  Form 2     Personnel costs
5)  Form 3     Personnel dynamics
6)  Form 4     Movement of prices for products and services
7)  Form 5     Subsidies and other allocations from the budget
8)  Form 6     Special-purpose funds
9)  Form 7     Net profit
10) Form 8    Credit indebtedness
11) Form 9    Cash and cash equivalents
12) Form 10  Report on investments
13) Form 11  Gross amounts receivable of the public enterprise in respect of granted credits and loans, provided products, goods and services and prepayments and other receivables
14) Form 12  Report on degree of compliance between planned and realized activities provided for in the Business Program