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Nauru vs Serbia

Crypto regulation comparison

← Back to map | Nauru | Serbia
Nauru

Nauru

Serbia

Serbia

Legal
Legal

Nauru has no specific cryptocurrency regulation.

Serbia's Law on Digital Assets, enacted in December 2020 and effective June 2021, created one of the first comprehensive crypto regulatory frameworks in the Western Balkans. The NBS oversees virtual currencies while the Securities Commission handles digital tokens. Service providers must obtain licenses and comply with AML/KYC requirements. Capital gains taxed at 15%.

Tax Type None
Tax Type Capital gains
Tax Rate N/A
Tax Rate 15%
Exchanges Yes Yes
Exchanges Yes Yes
Mining Yes Yes
Mining Yes Yes
Regulator Command Ridge Virtual Asset Authority (CRVAA)
Regulator National Bank of Serbia (NBS), Securities Commission
Stablecoin Rules No stablecoin regulation
Stablecoin Rules No specific stablecoin regulation
Key Points
  • No specific cryptocurrency legislation
  • Very limited financial infrastructure
  • Minimal crypto adoption
  • One of the world's smallest economies
  • No licensing framework for crypto services
Key Points
  • Law on Digital Assets enacted December 2020, effective June 2021
  • NBS regulates virtual currencies; Securities Commission regulates digital tokens
  • Capital gains on crypto taxed at 15%
  • Service providers must obtain licenses and maintain physical offices in Serbia
  • Transfer/conversion of digital assets exempt from VAT
Sources
Sources