Serbia MOF Posts Rulebook on VAT

The Serbian Ministry of Finance Dec. 25 posted online a rulebook on VAT. Topics covered include: 1) VAT on telecommunications services and other services provided electronically; 2) criteria and prerequisites for determining the place of registered office, permanent establishment (PE), and domicile or residence of service recipients; 3) determining and changing the tax base; 4) exercising tax exemptions with the right to deduct the previous tax, including rules on VAT refunds and correction procedures; and 5) recordkeeping requirements. [Serbia, Ministry of Finance, 12/25/24]

Reference:
View Rulebook on VAT. View Announcement. View Index.