If it would be necessary and we decide to go in this direction, Polekol can make authorship contracts which can be used to pay the work of other organisations (foreign organisations also). It is a contract used to pay user services of the authors, mostly for producing intellectual outputs (lectures, books, design ecc.) which is our case. But I need to talk about it with the other people from Polekol if they are fine with that.

 The state tax percentage for the authorship contracts is around 30% in Serbia, but foreigners are not obliged to pay health and pension insurance so it is even less than 30%. 

But, before saying Polekol can do it, I need to check our yearly budget to make sure that we don´t jump in the higher tax bracket.

But, you have to check with the NA if this is possible? I have a feeling that the lead partner is the only one who can make the payments to the other partners. In other words, I doubt if it is possible to move the funds from Italy to other country just to make the payments. It doesn't seem very logical for the donors. Also, it needs to be checked with your tax authorities in Italy how the whole thing needs to be done if you decide to go for this possibility. Because, it would mean that the tax for the services of the project organisations would be paid to state of Serbia and I´m not sure if that is possible? I hope I helped you a bit.

Cheers

Sasha