Digital assets

Digital assets, or virtual assets, means a digital representation of value that can be digitally bought, sold, exchanged or transferred and used as a means of exchange or for investment purposes.

Virtual currency means a type of digital assets that is not issued or guaranteed by a central bank or public authority, that is not necessarily attached to a legal tender and that does not have the legal status of money or a currency.

The provision of digital asset services is regulated by the Law on Digital Assets (RS Official Gazette, No 153/2020) and relevant secondary legislation of supervisory authorities (the National Bank of Serbia and Securities Commission). The National Bank of Serbia is responsible for decision-making in administrative procedures, adoption of secondary legislation, supervision and the exercise of other rights and obligations of the supervisory authority in the part relating to virtual currencies as a type of digital assets.

The National Bank of Serbia grants the licence for the provision of virtual currency services.

Notice: Legal entities and entrepreneurs with a head office in the Republic of Serbia or operating in the Republic of Serbia (e.g. through a branch) who acquired virtual currency, irrespective of the manner of acquisition, but did not use for that acquisition the virtual currency services of a service provider licensed by the National Bank of Serbia, shall submit data to the Records of Virtual Currency Holders through the Data Exchange Centre, available at